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The Resource Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom

Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom

Label
Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
Title
Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
Contributor
Subject
Language
eng
Summary
This Festschrift celebrates the work of David Rosenbloom and marks the occasion of his 80th birthday. The scholarly contributions to this Festschrift reflect David Rosenbloom?s significant influence on international taxation and its community, both academic and professional. Members of David's truly global network wrote the scholarly essays that make up this Festschrift
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Kofler, G.W
  • Mason, R
  • Rust, A
http://library.link/vocab/subjectName
  • FATCA
  • tax treaty
  • arbitration
  • globalization
  • tax competition
  • international tax planning
  • tax morale
  • double taxation relief
  • OECD Model
  • CFC
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • virtual currency
  • transfer pricing
  • business profits
  • equal treatment
  • non-discrimination
  • BEPS
  • GloBE Proposal (OECD)
  • global minimum tax
  • DST
  • foreign tax credit
  • developing countries
  • treaty abuse
  • principal purpose test
  • ATAD
  • GAAR
  • high net worth individual
  • exit tax
  • European Convention on Human Rights
  • dispute resolution
  • LoB
  • saving clause
  • allocation of profits
  • PE
  • direct tax
  • digital economy
  • investment treaty
Label
Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
Instantiates
Publication
Contents
  • Chapter 1: FATCA - a curse or a blessing?
  • Altenburger, P.R.
  • Cavelti, L.U.
  • ; p. 1-11
  • Chapter 2: Reciprocity as a fundamental principle of tax treaties : meaningless platitude, interpretive guideline or misguided policy?
  • Arnold, B.J.
  • ; p. 13-24
  • Chapter 3: Tax treaty arbitration : a reassessment
  • Ault, H.J.
  • ; p. 25-37
  • Chapter 4: Globalization, tax competition and the fiscal crisis of the welfare state : a twentieth anniversary retrospective
  • Avi-Yonah, R.S.
  • ; p. 39-49
  • Chapter 5: The morality - or immorality - of international tax planning
  • Barnes, P.A.
  • ; p. 51-63
  • Chapter 6: Double taxation relief under the OECD Model : time to update?
  • Bennett, M.C.
  • ; p. 65-76
  • Chapter 7: The legislative role of tax regulations - a plea in the time of pandemic
  • Blessing, P.H.
  • ; p. 77-90
  • Chapter 8: A good example? The increasing use of examples in the OECD Model commentaries
  • Brauner, Y.
  • ; p. 91-104
  • Chapter 9: Wouldn't it be nice : reimagining US taxation of outbound investment
  • Brenner, J.S.
  • Child, J.P.
  • ; p. 105-126
  • Chapter 10: Attribution across borders - from CFC rules to Pillar two
  • Burnett, C.A.
  • ; p. 127-139
  • Chapter 11: Taxation of cryptocurrency : emerging inconsistencies and challenges in the United States and Brazil
  • Pepe, F. Cavalcanti
  • Lopez Valek, J.
  • ; p. 141-152
  • Chapter 12: Transfer pricing money bis
  • Cooper, G.S. (Graeme)
  • Van, R.J.
  • ; p. 153-179
  • Chapter 13: Taxing business profits - a historical UK perspective
  • Gammie, M.
  • ; p. 181-192
  • Chapter 14: Notes on equal treatment and non-discrimination - the OECD Model Convention : is there a need for a change?
  • Garantón-Blanco, J.C.
  • ; p. 193-206
  • Chapter 15: Why optimal unilateral tax strategies are a prerequisite for multilateral cooperation in the era of BEPS
  • Garbarino, C.
  • ; p. 207-220
  • Chapter 16: Arbitration after BEPS
  • Haslehner, W.C.
  • Kobetsky, M.
  • ; p. 221-246
  • Chapter 17: Global minimum taxation (GloBE) : what is it about and what could be a European answer?
  • Hey, J.
  • ; p. 247-264
  • Chapter 18: Then and now
  • Horst, T.
  • ; p. 265-274
  • Chapter 19: Transfer pricing : history, lessons and experiences as a litigator
  • Kaka, P.F.
  • ; p. 275-286
  • Chapter 20: Will digital services taxes start a global trade war?
  • Kim, Y.R. (C.)
  • ; p. 287-301
  • Chapter 21: Credit where credit is due : partial exemptions as implicit foreign tax credit limitations?
  • Kofler, G.W.
  • ; p. 303-311
  • Chapter 22: Fowler v. Commissioners for Her Majesty's Revenue and Customs : some thoughts on tax treaty interpretation
  • Lang, M.
  • ; p. 313-323
  • Chapter 23: Some key elements of international investment agreements with potential tax impacts for developing countries
  • Lennard, M.
  • ; p. 325-337
  • Chapter 24: A deserved tribute
  • Lubick, D.C.
  • ; p. 339-341
  • Chapter 25: Counteracting tax treaty abuses from a European perspective : frictions and interactions between the OECD PPT and the ATAD GAAR
  • Maisto, G.
  • ; p. 343-354
  • Chapter 26: Has cross-border arbitrage met its match?
  • Mason, R.
  • Saint-Amans, P.
  • ; p. 355-366
  • Chapter 27: HNWIs and exit tax in Japan - developments in the digital age
  • Masui, Y.
  • ; p. 367-378
  • Chapter 28: Information upon request under Double Taxation Conventions : lessons learned from the Swiss "laboratory"
  • Oberson, X.
  • ; p. 379-394
  • Chapter 29: Revisiting the question : "why not Des Moines"?
  • Oosterhuis, P.W.
  • Mun, H.
  • ; p. 395-405
  • Chapter 30: Digital services taxes and tax treaties
  • Quiñones Cruz, D.
  • ; p. 407-419
  • Chapter 31: The unbearable lightness of the limitations to excessive tax burdens in the European Convention on Human Rights
  • Poggioli, M.
  • ; p. 421-430
  • Chapter 32: Dispute prevention as the new focus in international tax disputes
  • Quiñones, N.
  • Quiñones Cruz, D.
  • ; p. 431-442
  • Chapter 33: US tax treaty limitation on benefits rules
  • Reinhold, R.L.
  • ; p. 443-454
  • Chapter 34: The need for an efficient and effective alternative dispute resolution mechanism in international taxation
  • López Durán, J.M.
  • Navarro Becerra, R.
  • Rendón Pimentel, R.
  • ; p. 455-464
  • Chapter 35: Some thoughts about the inclusion of a saving clause in the OECD Model
  • Rust, A.
  • ; p. 465-474
  • Chapter 36: Is there finally an international tax system?
  • Schön, W.
  • ; p. 475-488
  • Chapter 37: Practicability, enforcement and legitimacy : tax treaty dispute resolution at a crossroads
  • Schoueri, L.E.
  • Calicchio Barbosa, M.
  • ; p. 489-501
  • Chapter 38: The reach of inapplicable treaties
  • Shaheen, F.
  • ; p. 503-508
  • Chapter 39: A fox among hedgehogs
  • Shaviro, D.N.
  • ; p. 509-512
  • Chapter 40: Legal fictions, elections and tax law boundaries
  • Shay, S.E.
  • ; p. 513-525
  • Chapter 41: Digital taxation - Pillar One from a developing country perspective
  • Sim, S.T.Y.
  • ; p. 527-544
  • Chapter 42: US tax policy and attribution of profits to PEs
  • Stack, R.B.
  • ; p. 545-556
  • Chapter 43: An insider's view
  • Steines, J.P. (Jr.)
  • ; p. 557-562
  • Chapter 44: Jurisdiction, legal fictions and the tax state
  • Stewart, M.
  • ; p. 563-575
  • Chapter 45: The future of international tax disputes : the inevitability of fusion
  • Tadmore, N.
  • Moses, L.
  • ; p. 577-588
  • Chapter 46: Direct taxation of the digitalized economy : towards a simplified income tax model for market economies
  • Teijeiro, G.O.
  • ; p. 589-605
  • Chapter 47: Tax morality - the new frontier?
  • Utumi, A.C. Akie
  • ; p. 607-618
  • Chapter 48: A blueprint for restructuring the OECD Model's distributive rules
  • Raad, C. van
  • ; p. 619-635
  • Chapter 49: Tax and investment treaties : a few observations
  • Weeghel, S. van
  • ; p. 637-651
  • Chapter 50: David Rosenbloom : inspiring generations of tax lawyers
  • West, P.R.
  • ; p. 653-654
  • Chapter 51: David Rosenbloom : A custodian of the first and continuing "real" model tax treaty
  • Wilkie, J.S.
  • ; p. 655-674
  • Chapter 52: Practical issues in the context of treaty entitlement through fiscally transparent vehicles
  • Zúñiga, O.
  • Brandt, E.
  • ; p. 675-685
Extent
xv, 697 p.
Isbn
9789087227173
Isbn Type
(eBook, PDF)
Label
Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
Publication
Contents
  • Chapter 1: FATCA - a curse or a blessing?
  • Altenburger, P.R.
  • Cavelti, L.U.
  • ; p. 1-11
  • Chapter 2: Reciprocity as a fundamental principle of tax treaties : meaningless platitude, interpretive guideline or misguided policy?
  • Arnold, B.J.
  • ; p. 13-24
  • Chapter 3: Tax treaty arbitration : a reassessment
  • Ault, H.J.
  • ; p. 25-37
  • Chapter 4: Globalization, tax competition and the fiscal crisis of the welfare state : a twentieth anniversary retrospective
  • Avi-Yonah, R.S.
  • ; p. 39-49
  • Chapter 5: The morality - or immorality - of international tax planning
  • Barnes, P.A.
  • ; p. 51-63
  • Chapter 6: Double taxation relief under the OECD Model : time to update?
  • Bennett, M.C.
  • ; p. 65-76
  • Chapter 7: The legislative role of tax regulations - a plea in the time of pandemic
  • Blessing, P.H.
  • ; p. 77-90
  • Chapter 8: A good example? The increasing use of examples in the OECD Model commentaries
  • Brauner, Y.
  • ; p. 91-104
  • Chapter 9: Wouldn't it be nice : reimagining US taxation of outbound investment
  • Brenner, J.S.
  • Child, J.P.
  • ; p. 105-126
  • Chapter 10: Attribution across borders - from CFC rules to Pillar two
  • Burnett, C.A.
  • ; p. 127-139
  • Chapter 11: Taxation of cryptocurrency : emerging inconsistencies and challenges in the United States and Brazil
  • Pepe, F. Cavalcanti
  • Lopez Valek, J.
  • ; p. 141-152
  • Chapter 12: Transfer pricing money bis
  • Cooper, G.S. (Graeme)
  • Van, R.J.
  • ; p. 153-179
  • Chapter 13: Taxing business profits - a historical UK perspective
  • Gammie, M.
  • ; p. 181-192
  • Chapter 14: Notes on equal treatment and non-discrimination - the OECD Model Convention : is there a need for a change?
  • Garantón-Blanco, J.C.
  • ; p. 193-206
  • Chapter 15: Why optimal unilateral tax strategies are a prerequisite for multilateral cooperation in the era of BEPS
  • Garbarino, C.
  • ; p. 207-220
  • Chapter 16: Arbitration after BEPS
  • Haslehner, W.C.
  • Kobetsky, M.
  • ; p. 221-246
  • Chapter 17: Global minimum taxation (GloBE) : what is it about and what could be a European answer?
  • Hey, J.
  • ; p. 247-264
  • Chapter 18: Then and now
  • Horst, T.
  • ; p. 265-274
  • Chapter 19: Transfer pricing : history, lessons and experiences as a litigator
  • Kaka, P.F.
  • ; p. 275-286
  • Chapter 20: Will digital services taxes start a global trade war?
  • Kim, Y.R. (C.)
  • ; p. 287-301
  • Chapter 21: Credit where credit is due : partial exemptions as implicit foreign tax credit limitations?
  • Kofler, G.W.
  • ; p. 303-311
  • Chapter 22: Fowler v. Commissioners for Her Majesty's Revenue and Customs : some thoughts on tax treaty interpretation
  • Lang, M.
  • ; p. 313-323
  • Chapter 23: Some key elements of international investment agreements with potential tax impacts for developing countries
  • Lennard, M.
  • ; p. 325-337
  • Chapter 24: A deserved tribute
  • Lubick, D.C.
  • ; p. 339-341
  • Chapter 25: Counteracting tax treaty abuses from a European perspective : frictions and interactions between the OECD PPT and the ATAD GAAR
  • Maisto, G.
  • ; p. 343-354
  • Chapter 26: Has cross-border arbitrage met its match?
  • Mason, R.
  • Saint-Amans, P.
  • ; p. 355-366
  • Chapter 27: HNWIs and exit tax in Japan - developments in the digital age
  • Masui, Y.
  • ; p. 367-378
  • Chapter 28: Information upon request under Double Taxation Conventions : lessons learned from the Swiss "laboratory"
  • Oberson, X.
  • ; p. 379-394
  • Chapter 29: Revisiting the question : "why not Des Moines"?
  • Oosterhuis, P.W.
  • Mun, H.
  • ; p. 395-405
  • Chapter 30: Digital services taxes and tax treaties
  • Quiñones Cruz, D.
  • ; p. 407-419
  • Chapter 31: The unbearable lightness of the limitations to excessive tax burdens in the European Convention on Human Rights
  • Poggioli, M.
  • ; p. 421-430
  • Chapter 32: Dispute prevention as the new focus in international tax disputes
  • Quiñones, N.
  • Quiñones Cruz, D.
  • ; p. 431-442
  • Chapter 33: US tax treaty limitation on benefits rules
  • Reinhold, R.L.
  • ; p. 443-454
  • Chapter 34: The need for an efficient and effective alternative dispute resolution mechanism in international taxation
  • López Durán, J.M.
  • Navarro Becerra, R.
  • Rendón Pimentel, R.
  • ; p. 455-464
  • Chapter 35: Some thoughts about the inclusion of a saving clause in the OECD Model
  • Rust, A.
  • ; p. 465-474
  • Chapter 36: Is there finally an international tax system?
  • Schön, W.
  • ; p. 475-488
  • Chapter 37: Practicability, enforcement and legitimacy : tax treaty dispute resolution at a crossroads
  • Schoueri, L.E.
  • Calicchio Barbosa, M.
  • ; p. 489-501
  • Chapter 38: The reach of inapplicable treaties
  • Shaheen, F.
  • ; p. 503-508
  • Chapter 39: A fox among hedgehogs
  • Shaviro, D.N.
  • ; p. 509-512
  • Chapter 40: Legal fictions, elections and tax law boundaries
  • Shay, S.E.
  • ; p. 513-525
  • Chapter 41: Digital taxation - Pillar One from a developing country perspective
  • Sim, S.T.Y.
  • ; p. 527-544
  • Chapter 42: US tax policy and attribution of profits to PEs
  • Stack, R.B.
  • ; p. 545-556
  • Chapter 43: An insider's view
  • Steines, J.P. (Jr.)
  • ; p. 557-562
  • Chapter 44: Jurisdiction, legal fictions and the tax state
  • Stewart, M.
  • ; p. 563-575
  • Chapter 45: The future of international tax disputes : the inevitability of fusion
  • Tadmore, N.
  • Moses, L.
  • ; p. 577-588
  • Chapter 46: Direct taxation of the digitalized economy : towards a simplified income tax model for market economies
  • Teijeiro, G.O.
  • ; p. 589-605
  • Chapter 47: Tax morality - the new frontier?
  • Utumi, A.C. Akie
  • ; p. 607-618
  • Chapter 48: A blueprint for restructuring the OECD Model's distributive rules
  • Raad, C. van
  • ; p. 619-635
  • Chapter 49: Tax and investment treaties : a few observations
  • Weeghel, S. van
  • ; p. 637-651
  • Chapter 50: David Rosenbloom : inspiring generations of tax lawyers
  • West, P.R.
  • ; p. 653-654
  • Chapter 51: David Rosenbloom : A custodian of the first and continuing "real" model tax treaty
  • Wilkie, J.S.
  • ; p. 655-674
  • Chapter 52: Practical issues in the context of treaty entitlement through fiscally transparent vehicles
  • Zúñiga, O.
  • Brandt, E.
  • ; p. 675-685
Extent
xv, 697 p.
Isbn
9789087227173
Isbn Type
(eBook, PDF)

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