Monday, January 23, 2017

Symposium: Reconsidering the Tax Treaty

The latest issue of the Brooklyn Journal of International Law (Vol. 41, no. 3, 2016) contains a symposium on "Reconsidering the Tax Treaty." Contents include:
  • Symposium: Reconsidering the Tax Treaty
    • Steven A. Dean & Rebecca M. Kysar, Introduction: Reconsidering the Tax Treaty
    • Yariv Brauner, Treaties in the Aftermath of BEPS
    • Allison Christians & Alexander Ezenagu, Kill-Switches in the U.S. Model Tax Treaty
    • Tsilly Dagan, Tax Treaties as a Network Product
    • Mitchell A. Kane, Location Savings and Segmented Factor Input Markets: In Search of a Tax Treaty Solution
    • Michael S. Kirsch, Tax Treaties and the Taxation of Services in the Absence of Physical Presence
    • Omri Marian, Unilateral Responses to Tax Treaty Abuse: A Functional Approach
    • Diane Ring, When International Tax Agreements Fail at Home: A U.S. Example
    • Adam H. Rosenzweig, “Thinking Outside the (Tax) Treaty” Revisited
    • Fadi Shaheen, How Reform-Friendly Are U.S. Tax Treaties?
    • Daniel Shaviro, The Two Faces of the Single Tax Principle