H. David Rosenbloom

Caplin & Drysdale, Chartered

One Thomas Circle, N.W.

Washington, DC 20005

United States

SCHOLARLY PAPERS

7

DOWNLOADS

507

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (7)

1.

The BEAT and the Treaties

Tax Notes International, Vol. 92, No. 1, 2018
Number of pages: 12 Posted: 21 Aug 2018 Last Revised: 20 Oct 2018
H. David Rosenbloom and Fadi Shaheen
Caplin & Drysdale, Chartered and Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 302 (110,004)
Citation 1

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International taxation, section 59A, BEAT, Base Erosion Anti-Abuse Tax, alternative minimum tax, income tax treaties, treaty override, canons of construction, supremacy clause, nondiscrimination, foreign tax credit

2.

The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum

H. David Rosenbloom, Noam Noked & Mohamed S. Helal, The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum, 15 Florida Tax Review 57 (2014) , Ohio State Public Law Working Paper No. 433
Number of pages: 31 Posted: 13 Dec 2017 Last Revised: 06 Jun 2018
H. David Rosenbloom, Noam Noked and Mohamed Helal
Caplin & Drysdale, Chartered, The Chinese University of Hong Kong (CUHK) - Faculty of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 86 (317,967)

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International Taxation, Tax Competition, International Cooperation

3.

The TCJA and the Treaties

95 Tax Notes International 1057 (September 2019) , Rutgers Law School Research Paper
Number of pages: 14 Posted: 11 Oct 2019
H. David Rosenbloom and Fadi Shaheen
Caplin & Drysdale, Chartered and Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 67 (366,807)

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international tax, participation exemption, GILTI, transition tax, hybrid transactions, hybrid entities, FDII, income tax treaties, treaty override, treaty reconciliation, nondiscrimination, foreign tax credit

4.

Treaty Override: The False Conflict Between Whitney and Cook

Number of pages: 47 Posted: 09 Jun 2020 Last Revised: 22 Jul 2020
H. David Rosenbloom and Fadi Shaheen
Caplin & Drysdale, Chartered and Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 52 (414,941)

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Treaty override, harmonization, inconsistency, repugnancy, conflict, clear statement, specific-over-general canon of construction, Supremacy Clause, statute, treaty, tax treaties

5.

Cross-Border Arbitrage: The Good, the Bad and the Ugly

Taxes - The Tax Magazine, Vol. 85, p. 155, March 2007
Posted: 07 Sep 2007
H. David Rosenbloom
Caplin & Drysdale, Chartered

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6.

Deconstructing Section 905(C): An Examination of the Redetermination Rules after Tra 1997

Posted: 10 May 2002
Neal M. Kochman and H. David Rosenbloom
Caplin & Drysdale, Chartered and Caplin & Drysdale, Chartered

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7.

International Tax Arbitrage and the "International Tax System"

Posted: 18 Apr 2000
H. David Rosenbloom
Caplin & Drysdale, Chartered

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