David Rosenbloom to Speak at Max Planck Institute for Tax Law and Public Finance

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.


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