Jacquelyne Gilman and Leslie Anandane, both students in the M.S. in Accounting program in the Koppelman School of Business, have written an academic research article that has been accepted in Journal of Corporate Accounting and Finance. Professor Dov Fischer supervised their work on “What are the Ramifications and/or Impacts of the U.S. Switching to a Territorial Tax System?,” a topic that has implications for large technology companies that are accused of tax avoidance. The article originated as a joint project for their class, International Tax.