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![handle is hein.journals/ftaxr29 and id is 1 raw text is:
FLORIDA TAX REVIEW
Volume 29 2025 Number]
CONTENTS
ARTICLES
TIME VALUE OF MONEY (ONE MORE TIME)
Daniel Halperin ...................................... 1
TAXING ROYALTIES WHERE VALUE IS CREATED: IS A REDRAFT
OF THE OECD MODEL TAX CONVENTION NECESSARY?
Valentina Emanuele ................................... 53
PILLAR Two: MUCH ADO ABOUT NEXT TO NOTHING?
Julie A. Roin ........................................ 95
THE MOTHER OF ALL TAX SHELTERS
M ichael Doran ....................................... 162
THE CHILLING EFFECT OF SFFA V. UNC/HARVARD
ON RACE-BASED AFFIRMATION BY TAX-EXEMPT CHARITIES
D avid A . Brennen ...................................... 226
STATE TAX DISCRIMINATION AND INTERNAL CONSISTENCY
Michael T Fatale .................................... 271
REDEMPTION! VALUING CLOSELY HELD COMPANIES
AFTER CONNELLY
Adam Chodorow ..................................... 351
ARE NONPROFIT TAX EXEMPTIONS AND DEDUCTIONS
FEDERAL FINANCIAL ASSISTANCE? SHOULD THEY BE?
Lloyd Hitoshi Mayer .................................. 412
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