Regulatory challenges and the economic substance doctrine: Implications from Liberty Global

Bret Wells is the John Mixon Chair and Professor of Law with the University of Houston Law Center and teaches in the federal tax area.

Professor Wells is a co-author of on several leading casebooks, a treatise on international taxation, and has written extensively on federal income taxation matters. Prior to joining the University of Houston Law Center, Mr. Wells was an executive officer in one largest oilfield service companies in the world with operations in over 60 countries.

Professor Wells holds a Juris Doctorate from the University of Texas School of Law (cum laude, 1989). Mr. Wells also holds a B.B.A. in Accounting from Southwestern University (summa cum laude, 1987). He is licensed to practice law and is a Certified Public Accountant in the state of Texas.