Date: 6/22/2015
| Program: | BEPS and the United States: Implications, Links, Consequences |
| Event Sponsor: | Max Planck Institute for Tax Law and Public Finance, Lecture |
| Where: | Max Planck Institute for Tax Law and Public Finance
Room E 10, Marstallplatz 1
80539 Munich, Germany
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| Registration: | Click Here To Register |
The speaker observes that BEPS can be see as, in essence, a call for enhanced source-basis taxation.
He suggests that its inevitable practical impact in countries throughout the world, possible reflected in eventual U.S. tax reform, could and probably should lead to a rethinking of the strong residence-basis orientation of traditional U.S. treaty policy.
