Bret Wells, Professor of Law

UH Law Center, Environment Energy and Resources Center

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• Areas of expertise

  • Tax law
  • Oil and gas law
  • Corporate taxation
  • U.S. international taxation

• Awards

  • UH Energy Fellow (2016-207)
  • Provost Certificate of Excellence (2015)
  • Order of the Barons “Professor of the Year” (2012-2013 & 2014-2015)
  • Cargill CFO’s Award for Financial Excellence (1998 and 1999)
  • Chairman’s Broken Silo Award for Teamwork (1998)

• Publications

  • International Tax Reform By Means of Corporate Integration, 20 FLORIDA TAX REV. 71 (2016)
  • The Foreign Tax Credit War, 2016 BYU L. REV. 1895 (2016)
  • Revisiting §367(d): How Treasury Took the Bite Out of Section 367(d) and What Should Be Done About It,” 16  FLORIDA TAX REV. 519 (2014)
  • Tax Base Erosion: Reformation of Section 482’s Arm’s Length Standard 15 FLORIDA TAX REV. 737 (2014) (with C. Lowell)
  • Pass-Through Entity Taxation: A Tempest in the Tax Reform Teapot, 14 HOUS. BUS. & TAX L.J. 1 (2014)
  • Income Tax Treaty Policy in the 21st Century: Residence vs. Source, 5 COLUM. TAX J. 1 (2013) (with C. Lowell)  republished in India in 10 INT’L TAX’N  181 (March 2014) (India). 
  • Allocation Wells:  Lessor’s Remedies for Multi-Tract Horizontal Wells Drilled Without Pooling Authority, 68 BAYLOR L.  REV. 1 (2016)
  • The Dominant Mineral Estate in the Horizontal Well Context: Time to Extend Moser Horizontally, 53 HOUS. L. REV.193  (2015)
  • Please Give Us One More Oil Boom – I Promise Not to Screw It Up This Time: The Broken Promise of Casinghead  Gas Flaring in the Eagle Ford Shale, 9 TEX. J. OIL, GAS & ENERGY LAW 319 (2014)

  More publications in CV below.

• Patents

  • None available.

• Grants and Funded Research

  • None avaiable.

• Curriculum Vitae

  • Bret Wells CV

• Contact information

  University of Houston Law Center, Suite 124 TU-II 

  Phone: (713) 743-8227

  bwells@central.uh.edu