Fadi Shaheen
Professor of Law, and Professor Charles Davenport Scholar
Fadi Shaheen specializes in U.S. and international taxation. Before joining Rutgers, he practiced in the tax groups of Cleary Gottlieb Steen & Hamilton in New York and Caplin & Drysdale in Washington, D.C.
Biography
Professor Shaheen's scholarship and teaching focus on U.S. and international taxation.
Before joining Rutgers, Professor Shaheen practiced in the tax groups of Cleary Gottlieb Steen & Hamilton in New York and Caplin & Drysdale in Washington, D.C. Earlier, he practiced law in Haifa. He holds an LLB from the University of Haifa Law School and an LLM and an SJD from the University of Michigan Law School, where he was an IASP Fulbright Scholar and a Michigan Grotius Fellow. His native language is Arabic, and he is fluent in Hebrew.
Publications
Treaty Override: Revisited (with H. David Rosenbloom) (in progress)
The OBBBA International Tax Provisions (with H. David Rosenbloom), __ Novità fiscali 391 (2026)
Jurisdictional Nexus and Creditability, 123 Tax Notes Int'l 573 (2026)/192 Tax Notes Federal 679 (2026)
Issues of Non-Discrimination in the UN Model Treaty: Base Broadening and Tax Sparing, in The Non-Discrimination Provision in the OECD Model (EC and International Tax Law Series Vol. 23, Guglielmo Maisto ed., IBFD) (2025) (conference)
Bruyea v. United States and the Independent Treaty Credit (with H. David Rosenbloom), 4(1) Int'l Tax Highlights 16 (2025)
Is the UTPR a 100 Percent Tax on a Deemed Distribution?, 112 Tax Notes Int'l 313 (2023)/181 Tax Notes Federal 481 (2023)
Jurisdictional Underpinnings of International Taxation (with H. David Rosenbloom) in The Oxford Handbook of International Tax Law (Florian Haase & Georg Kofler eds., Oxford University Press) (2023)
Whirlpool: Law or Policy?, 107 Tax Notes Int’l 679 (2022)
Toulouse: No Treaty-Based Credit? (with H. David Rosenbloom), 104 Tax Notes Int’l 417 (Oct. 2021)
The Reach of Inapplicable Treaties, in Thinker, Teacher, Traveler - Reimagining International Tax - Essays in Honor of H. David Rosenbloom (Georg Kofler, Ruth Mason, & Alexander Rust eds., IBFD) (2021)
Treaty Override: The False Conflict Between Whitney and Cook (with H. David Rosenbloom), 24 Fla. Tax Rev. 375 (2021)
The TCJA and the Treaties (with H. David Rosenbloom), 95 Tax Notes Int'l 1057 (2019)
The BEAT and the Treaties (with H. David Rosenbloom), 92 Tax Notes Int'l 53 (2018)
Income Tax Treaty Aspects of Nonincome Taxes: The Importance of Residence, 71 Tax L. Rev. 583 (2018) (symposium)
Tax Treaty Aspects of the McDonald’s State Aid Investigation, 86 Tax Notes Int'l 331 (2017)
How Reform-Friendly Are U.S. Tax Treaties?, 41 Brook. J. Int’l L. 1243 (2016) (symposium)
Understanding Lockout, 69 Tax L. Rev. 231 (2016)
On Fixing U.S. International Taxation, 9 Jerusalem Rev. of Leg. Stud. 125 (2014) (symposium)
The GAAP Lock-Out Effect and the Investment Behavior of Multinational Firms, 67 Tax L. Rev. 211 (2014)
International Tax Neutrality: Revisited, 64 Tax L. Rev. 131 (2011)
International Tax Neutrality: Reconsiderations, 27 Va. Tax Rev. 203 (2007)