Rosenbloom, H. David
Mysteries of the model /by H. David Rosenbloom .-- , 2024
H. David Rosenbloom is a member of Caplin & Drysdale Chtd. in Washington, the James S. Eustice Visiting Professor of Taxation and director of the international tax program at New York University School of Law, and a member of Tax Analysts’ board of directors.
In this article, Rosenbloom explores three complex “mysteries” of the 2016 U.S. model income tax convention: derivation, non-aggravation, and justifiable discrimination.
POLITICA FISCAL
TRATADOS INTERNACIONALES
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 115, n. 5, July 29 2024; p. 643-647
Mysteries of the model /by H. David Rosenbloom .-- , 2024
H. David Rosenbloom is a member of Caplin & Drysdale Chtd. in Washington, the James S. Eustice Visiting Professor of Taxation and director of the international tax program at New York University School of Law, and a member of Tax Analysts’ board of directors.
In this article, Rosenbloom explores three complex “mysteries” of the 2016 U.S. model income tax convention: derivation, non-aggravation, and justifiable discrimination.
POLITICA FISCAL
TRATADOS INTERNACIONALES
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 115, n. 5, July 29 2024; p. 643-647