Foreword: International Tax Policy in a Disruptive Environment

72 Bull. Int’l Tax’n, April/May 2018, at 191

5 Pages Posted: 13 Jul 2018

See all articles by Allison Christians

Allison Christians

McGill University - Faculty of Law

Wolfgang Schoen

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

Stephen E. Shay

Harvard Law School

Date Written: July 12, 2018

Abstract

In this foreword to International Tax Policy in a Disruptive Environment: A Special Issue, the authors provide an overview of the two-day interdisciplinary conference that took place in Munich on 14-15 December 2017, and offer a synopsis of the articles in this special edition of the Bulletin for International Taxation. The authors offer preliminary observations based on the conference and papers, including that despite its successes the BEPS Project has left unfinished business. In the face of reduced residence-based taxation of direct investment and tax competition for mobile activity and real investment, countries have yet to reach consensus on a residence-source or destination-based division of taxation rights. The international tax regime remains at a way station in coping with the disruptive forces of change.

Suggested Citation

Christians, Allison and Schön, Wolfgang and Shay, Stephen E., Foreword: International Tax Policy in a Disruptive Environment (July 12, 2018). 72 Bull. Int’l Tax’n, April/May 2018, at 191. Available at SSRN: https://ssrn.com/abstract=3212781

Allison Christians

McGill University - Faculty of Law ( email )

3644 Rue Peel
Montréal, Quebec
Canada

Wolfgang Schön

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law ( email )

Marstallplatz 1
Munich, 80539
Germany

Stephen E. Shay (Contact Author)

Harvard Law School ( email )

1563 Manssachusetts Avenue
Cambridge, MA 02138
United States

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