David Rosenbloom to Speak at Max Planck Institute for Tax Law and Public Finance
06.22.2015
Program: BEPS and the United States: Implications, Links, Consequences
Event Sponsor: Max Planck Institute for Tax Law and Public Finance, Lecture
The OECD's Base Erosion and Profit-Shifting Project is the most important development in cross-border taxation for decades.
The speaker observes that BEPS can be see as, in essence, a call for enhanced source-basis taxation.
He suggests that its inevitable practical impact in countries throughout the world, possible reflected in eventual U.S. tax reform, could and probably should lead to a rethinking of the strong residence-basis orientation of traditional U.S. treaty policy.
The speaker observes that BEPS can be see as, in essence, a call for enhanced source-basis taxation.
He suggests that its inevitable practical impact in countries throughout the world, possible reflected in eventual U.S. tax reform, could and probably should lead to a rethinking of the strong residence-basis orientation of traditional U.S. treaty policy.
Attorneys
Member
