Symposium
International Tax Policy in the New Millenium
Co-Sponsored with the Brooklyn Law School Center for the Study of International Business Law
Introduction
Dean Joan G. Wexler
Foreword
Dean Victor Zonana
Panel I: The Nature and Effects of Globalization on International Tax Policy
Principal Papers:
Globalization, Technological Developments, and the Work of Fiscal Termites
Vito Tanzi
National Tax Policy and Global Competition
Jack Mintz
Commentary:
Political and Social Aspects of International Tax Policy in the New Millenium
Stanford G. Ross
Panel II: Revisiting the Theory of International Income Taxation
Principal Papers:
Sovereignty, Entitlement and Cooperation in International Taxation
Peggy B. Musgrave
Taxing International Income: Inadequate Principles, Outdated Concepts and Unsatisfactory Policies
Michael J. Graetz
Blueprint For International Tax Reform
David F. Bradford
Commentaries:
Sovereignty, Entitlement and Cooperation in International Taxation
Nancy H. Kaufman
Taxing International Income: Inadequate Principles, Outdated Concepts and Unsatisfactory Policies
David P. Hariton
Taxing International Income: Inadequate Principles, Outdated Concepts and Unsatisfactory Policies
Peggy B. Musgrave
Non-Discriminatory Income Taxation of Non-Resident Taxpayers by Member States of the European Union: A Proposal
Kees Van Raad
Marking Up the Blueprint
Lawrence Lokken
Panel III: U.S. Multinational and International Competitiveness
Principal Paper
From The Bottom Up: Taxing the Income of Foreign Controlled Corporations
H. David Rosenbloom
Commentaries:
From The Bottom Up: Taxing the Income of Foreign Controlled Corporations
Gary C. Hufbauer
Leonardo Da Vinci and the 861 Regulations
Charles I. Kingson
From The Bottom Up: Taxing the Income of Foreign Controlled Corporations
Robert B. Peroni
Whether, When, and How to Tax the Profits of Controlled Foreign Corporations
John P. Steines, Jr.
Panel IV: The Pursuit of National Tax Policies in a Globalized Environment
Principal Papers
Trade and Taxation
Paul R. McDaniel
International Tax Cooperation and a Multilateral Treaty
Victor Thuronyi
Commentaries:
Trade and Taxation
Reuven S. Avi-Yonah
International Tax Cooperation and a Multilateral Treaty
Hugh J. Ault
International Tax Cooperation and a Multilateral Treaty
Diane M. Ring