The Tax-Transparent Entity in the International Conflict of Laws

14 Pages Posted: 27 Jan 2016

See all articles by Richard M. Buxbaum

Richard M. Buxbaum

University of California, Berkeley - School of Law; University of California, Berkeley - Berkeley Center on Comparative Equality & Anti-Discrimination Law

Date Written: July 31, 2015

Abstract

The OECD BEPS (Base Erosion/Price Shifting) reform proposals in the Tax-Transparent Entities sector do not aim for uniform law through treaty or other harmonization channels, but focus on domestic legal rules to prevent “dual deduction” and “no tax” avoidance strategies. As a result, principles of the international conflict of laws remain important, especially in the context of entity characterization. This contribution to a Memorial Volume in Memory of Alan Bromberg briefly reviews these principles, using the differences between the functional and case-specific approach of the Federal Republic of Germany and the categorical approach of the United States as they bear on participants who are the subjects of one legal regime in entities formed under the laws of the other.

Keywords: taxation, conflict of laws

JEL Classification: E62, H2, K33

Suggested Citation

Buxbaum, Richard M., The Tax-Transparent Entity in the International Conflict of Laws (July 31, 2015). Southern Methodist University Law Review, Vol. 68, p. 675, 2015; UC Berkeley Public Law Research Paper No. 2722778. Available at SSRN: https://ssrn.com/abstract=2722778

Richard M. Buxbaum (Contact Author)

University of California, Berkeley - School of Law ( email )

215 Boalt Hall
Berkeley, CA 94720-7200
United States
510-642-1771 (Phone)
510-642-3728 (Fax)

University of California, Berkeley - Berkeley Center on Comparative Equality & Anti-Discrimination Law

Boalt Hall
Berkeley, CA 94720-7200
United States

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
67
Abstract Views
724
rank
354,294
PlumX Metrics