Document Type
Article
Publication Date
1-2000
Abstract
David Rosenbloom has delivered an important lecture on an important topic:' whether exploiting differences between the tax system of two different jurisdictions to minimize the taxes paid to either or both ("international tax arbitrage") is a problem, and if so, whether anything can be done about it in a world without a "world tax organization." As Rosenbloom states, international tax arbitrage is "the planning focus of the future,"2 and recently has been the focus of considerable discussion and debate (for example, upon the promulgation and subsequent withdrawal under fire of Notice 98-11).3 Rosenbloom's lecture is one of the first attempts to address the underlying questions in a systematic manner, and thus represents a major contribution to what will no doubt be a fascinating and important debate.4
Recommended Citation
Avi-Yonah, Reuven S. "Commentary (Response to article by H. David Rosenbloom)." Tax L. Rev. 53, no. 2 (2000): 167-75.