Law360 Quotes David Rosenbloom on Information Sharing


An under-the-radar proposal from the Organization for Economic Cooperation and Development to stem income shifting could require a new degree of information sharing, something experts say would be either a difficult obstacle or a new chapter in the world’s shift toward tax transparency.

. . .

“In the real world, the problem with this kind of provision is you have to have information about what is going on in the other country,” said David Rosenbloom of Caplin & Drysdale, who is also a tax professor at New York University School of Law. “If we had a world tax system, where we had totally computerized information about all jurisdictions at the click of a mouse, sure. But we don't have anything remotely like that.”

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