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Full-Text Articles in Tax Law
Stanley Surrey, The 1981 Us Model, And The Single Tax Principle, Reuven S. Avi-Yonah
Stanley Surrey, The 1981 Us Model, And The Single Tax Principle, Reuven S. Avi-Yonah
Articles
2021 marks the fortieth anniversary of the 1981 US Model Tax Treaty as well as the fifth anniversary of the 2016 US Model Tax Treaty. The first author has repeatedly argued that the 1981 Model gave life to the single tax principle (‘STP’). The 2016 Model updates effectively implemented the principle that cross-border income should be taxed once – that is not more and but also not less than once. For example, the 2016 Model does not reduce withholding taxes on payments of highly mobile income that are made to related persons that enjoy low or no taxation with respect …
Why Study Tax History?, Reuven S. Avi-Yonah
Why Study Tax History?, Reuven S. Avi-Yonah
Reviews
Since the beginning of this century, John Tiley organized an annual tax history conference at Cambridge, a tradition that was continued after his death under the leadership of Peter Harris. These are the papers from the ninthCambridge Tax Law History Conference, held in July 2018. In the usual manner, the papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinized and edited to the highest standard for inclusion in this prestigious series. The result is an outstanding book, with many high quality contributions to historical tax research.
Tax Reform-Yesterday, Today, And Tomorrow*, Boris I. Bittker
Tax Reform-Yesterday, Today, And Tomorrow*, Boris I. Bittker
Washington and Lee Law Review
No abstract provided.