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
|
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.