Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein published "The Application of Formulary Apportionment to Related Entities: Lessons from the US Experience" in The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option (Wolters Kluwer, 2020) (R. Krever and F. Vaillancourt, eds.).