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Series

SSRN

Columbia Law School

International Law

2016

Articles 1 - 3 of 3

Full-Text Articles in Law

Follow The Money: Essays On International Taxation – Introduction, Michael J. Graetz Jan 2016

Follow The Money: Essays On International Taxation – Introduction, Michael J. Graetz

Faculty Scholarship

Publicity about tax avoidance techniques of multinational corporations and wealthy individuals has moved discussion of international income taxation from the backrooms of law and accounting firms to the front pages of news organizations around the world. In the words of a top Australian tax official, international tax law has now become a topic of barbeque conversations. Public anger has, in turn, brought previously arcane issues of international taxation onto the agenda of heads of government around the world.

Despite all the attention, however, issues of international income taxation are often not well understood. This Introduction outlines a collection of essays ...


Bringing International Tax Policy Into The 21st Century, Michael J. Graetz Jan 2016

Bringing International Tax Policy Into The 21st Century, Michael J. Graetz

Faculty Scholarship

Michael J. Graetz delivered the following remarks at the Tax Policy Center's "A Corporate Tax for the 21st Century" conference on July 14 in Washington. These remarks are substantially taken from his April 2015 Ross Parsons Lecture at the University of Sydney Law School.


A "Barbarous Relic": The French, Gold, And The Demise Of Bretton Woods, Michael J. Graetz, Olivia Briffault Jan 2016

A "Barbarous Relic": The French, Gold, And The Demise Of Bretton Woods, Michael J. Graetz, Olivia Briffault

Faculty Scholarship

Since the time of the French Revolution, when a gold standard saved the nation from hyperinflation, France has wanted gold to be the linchpin of international monetary arrangements. And, indeed, from the earliest use of bills and coins as money until August 1971, money was, in principle at least, a claim on gold.

At Bretton Woods, New Hampshire, where in July 1944 730 delegates from 44 countries met to create the post-war international financial order, the French argued that gold – which John Maynard Keynes had described two decades earlier as a “barbarous relic” – was the key to international monetary stability ...