Vol. 10, No. 4: Summer 2002

  • | News | Sara Almousa Awarded First Place Prize by ASECA for Her Article “Friends with Benefits?”

  • | News | Register Today for the 21st Annual Antitrust Symposium

  • | News | Antitrust Writing Awards for 2016 – Two GMLR Pieces Selected by Awards Committee for Final Competition

  • | Antitrust | 14th Annual Symposium on Antitrust Law, February 9, 2011

  • | George Mason Law Review | 18th Annual Symposium Sneak Peek


  • Robert Ackerman & Elizabeth Chorvat, Modern Financial Theory and Transfer Pricing, 10 Geo. Mason L. Rev. 637 (2002).
  • Robert E. Culbertson, Are Base Company Rules Needed as a Backstop to Transfer Pricing, 10 Geo. Mason L. Rev. 675 (2002).
  • Robert J. Cunningham, The Future of International Transfer Pricing: Practical and Policy Opportunities Unique to Intellectual Property Foreign Transfer Pricing Audits of Intangibles, 10 Geo. Mason L. Rev. 697 (2002).
  • J. Philip van Hilten, Transfer Pricing Policy in the International Tax System—Past and Present and a Quick Look in the Fiscal Crystal Ball, 10 Geo. Mason L. Rev. 709 (2002).
  • Cym H. Lowell & Peter L. BrigerAdequacy of International Dispute Resolution Mechanisms, 10 Geo. Mason L. Rev. 725 (2002).
  • Shyamal MukherjeeAttribution of Profits to Permanent Establishments: A Developing Country’s Perspective, 10 Geo. Mason L. Rev. 785 (2002).
  • William W. ParkIncome Tax Treaty Arbitration, 10 Geo. Mason L. Rev. 803 (2002).
  • Peter RandallAttribution of Profits to Permanent Establishments of Financial Institutions, 10 Geo. Mason L. Rev. 875 (2002).
  • Deloris R. WrightCertain Issues in the Use of Profit-Based Methods, 10 Geo. Mason L. Rev. 895 (2002).


  • David Grecian, Australia’s Approach to Transfer Pricing Documentation and Penalties, 10 Geo. Mason L. Rev. 915 (2002).
  • James R. Mogle, The Future of International Transfer Pricing: Practical and Policy Opportunities Unique to Intellectual Property, Economic Substance and Entrepreneurial Risk in the Allocation of Intangible Income, 10 Geo. Mason L. Rev. 925 (2002).
  • John Neighbour & Jeffrey OwenTransfer Pricing in the New Millennium: Will the Arm’s Length Principle Survive?, 10 Geo. Mason L. Rev. 951 (2002).
  • Chris D. RolfeFact Development and the Policies of Transfer Pricing Documentation, 10 Geo. Mason L. Rev. 959 (2002).
  • Gary D. SpragueApplication of Transfer Pricing Rules to Branches and Permanent Establishments—Electronic Commerce and Intangible Property Aspects, 10 Geo. Mason L. Rev. 971 (2002).
  • Gary M. ThomasAdequacy of International Dispute Resolution Mechanisms: The Quest for Procedural Comparability in the Competent Authority Process, 10 Geo. Mason L. Rev. 995 (2002).


  • Jeremy Brian RootLimiting the Scope of Reinitiation: Reforming Section 7 of the Endangered Species Act, 10 Geo. Mason L. Rev. 1035 (2002).
  • Sarah E. WolfThe Mentally Incompetent Criminal Defendant: United States v. Weston and the Need for a Guardian ad Litem, 10 Geo. Mason L. Rev. 1071 (2002).