The Resource The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"

The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"

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The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"
Title
The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"
Creator
Subject
Language
eng
Summary
In this article the author criticizes the approach of US tax policy makers to "international tax arbitrage". He defines this term to mean the exploitation of different treatments under different national tax systems of the same transactions or items of income or expense. He argues that international tax arbitrage is becoming the preferred focus of tax planning and concludes that, while tax policy makers may consider arbitrage offensive, they have not clearly articulated the problems associated with it. Finally he concludes that the attack on arbitrage by tax policy makers lacks a clear purpose and is not practically supported by international tax conventions or national tax laws
Citation source
In: Tax law review. - Boston. - Vol. 53 (Winter 2000),
http://library.link/vocab/creatorName
Rosenbloom, H.D
Language note
English
http://library.link/vocab/subjectName
  • tax arbitrage
  • tax policy
Label
The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"
Instantiates
Publication
Label
The David R. Tillinghast lecture : international tax arbitrage and the "international tax system"
Publication

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