Mysteries of the model by H. David Rosenbloom
By: Rosenbloom, H. David
.
Material type: 
ArticlePublisher: 2024Subject(s): POLITICA FISCAL | TRATADOS INTERNACIONALES | ESTADOS UNIDOS
In:
Tax Notes International v. 115, n. 5, July 29 2024; p. 643-647Summary: 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.
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| OP 138-Bis/2024/115/4-3 Pillar 2 and specific benefits for multinationals | OP 138-Bis/2024/115/5 Tax Notes International | OP 138-Bis/2024/115/5-1 Australia’s definition of royalties | OP 138-Bis/2024/115/5-2 Mysteries of the model | OP 138-Bis/2024/115/5-3 The ICJ and the power to make states tax away climate change | OP 138-Bis/2024/115/5-4 Taxation of foreign-derived intangible income | OP 138-Bis/2024/115/5-5 Subpart F and GILTI recommendations |
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.
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