• Symposium

    International Tax Policy in the New Millenium
    Co-Sponsored with the Brooklyn Law School Center for the Study of International Business Law

    Introduction
    Dean Joan G. Wexler

    Foreword
    Dean Victor Zonana

    Panel I: The Nature and Effects of Globalization on International Tax Policy

    Principal Papers:

    Globalization, Technological Developments, and the Work of Fiscal Termites
    Vito Tanzi

    National Tax Policy and Global Competition
    Jack Mintz

    Commentary:

    Political and Social Aspects of International Tax Policy in the New Millenium
    Stanford G. Ross
     
    Panel II: Revisiting the Theory of International Income Taxation

    Principal Papers:

    Sovereignty, Entitlement and Cooperation in International Taxation
    Peggy B. Musgrave

    Taxing International Income: Inadequate Principles, Outdated Concepts and Unsatisfactory Policies
    Michael J. Graetz

    Blueprint For International Tax Reform
    David F. Bradford

    Commentaries:

    Sovereignty, Entitlement and Cooperation in International Taxation
    Nancy H. Kaufman

    Taxing International Income: Inadequate Principles, Outdated Concepts and Unsatisfactory Policies
    David P. Hariton

    Taxing International Income: Inadequate Principles, Outdated Concepts and Unsatisfactory Policies
    Peggy B. Musgrave

    Non-Discriminatory Income Taxation of Non-Resident Taxpayers by Member States of the European Union: A Proposal
    Kees Van Raad

    Marking Up the Blueprint
    Lawrence Lokken

  • Panel III: U.S. Multinational and International Competitiveness

    Principal Paper

    From The Bottom Up: Taxing the Income of Foreign Controlled Corporations
    H. David Rosenbloom

    Commentaries:

    From The Bottom Up: Taxing the Income of Foreign Controlled Corporations
    Gary C. Hufbauer

    Leonardo Da Vinci and the 861 Regulations
    Charles I. Kingson

    From The Bottom Up: Taxing the Income of Foreign Controlled Corporations
    Robert B. Peroni

    Whether, When, and How to Tax the Profits of Controlled Foreign Corporations
    John P. Steines, Jr.

    Panel IV: The Pursuit of National Tax Policies in a Globalized Environment

    Principal Papers

    Trade and Taxation
    Paul R. McDaniel

    International Tax Cooperation and a Multilateral Treaty
    Victor Thuronyi

    Commentaries:

    Trade and Taxation
    Reuven S. Avi-Yonah

    International Tax Cooperation and a Multilateral Treaty
    Hugh J. Ault

    International Tax Cooperation and a Multilateral Treaty
    Diane M. Ring
     

     

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