26 January 2017

NYUの国際租税プログラムが20年記念論集を出していた

NYU International Tax Program Publishes Volume in Celebration of its 20th Year

The International Tax Program of New York University School of Law has celebrated its 20th year with a volume containing a description and brief history of the Program, reminiscences of NYU faculty associated with the Program, a number of texts of the Tillinghast Lectures that mark the intellectual kick-off of the ITP each year, and original articles by foreign professors who have taught in the Program.  The articles range over a wide variety of international tax topics.  There are photos of all twenty of the ITP classes, a list of the members of the ITP advisory board (the Practice Council), and reminiscences by ITP alumni.  The volume can be accessed here.
Introduction ............................... by H. DAVID ROSENBLOOM 1
Faculty Director, International Tax Program
Part I: The ITP 20th Anniversary Tax Landscape
The Tillinghast Lectures 2006-2016:
The David R. Tillinghast Lectures on International Taxation .............. 9 
PASCAL SAINT-AMANS, BEPS and Automatic Exchange of Information: Towards a New Architecture for International Tax Cooperation ........................................................... 13 
MANAL CORWIN, Sense and Sensibility – BEPS Policy and Politics: Will Global Tax Policy Consensus Translate into Coordinated Implementation? ....................................................... 29 
JEFFREY OWENS, Tax Competition: To Welcome or Not? .............. 45
DANIEL N. SHAVIRO, The Rising Tax-Electivity of U.S. Corporate Residence ............................................................. 71
JEAN-PIERRE LEGALL, Can a Subsidiary be the Permanent Establishment of its Foreign Parent? ..................................... 125
The Global Faculty: 
BRIAN J. ARNOLD, The New Article on Fees for Technical Services in the United Nations Model Convention ................................... 161 
SIJBREN CNOSSEN, A Brief Taxonomy of Corporation Tax Regimes .... 185 
CARLO GARBARINO, Taxation of Cross-Border EU Corporate Dividends: Convergence of Policies and Tax Competition ................. 209 
JOHANNA HEY and RUTH HEILMEIER, The New World of Tax Transparency: Common Standard – Cultural and Legal Differences ........ 239 
MICHAEL KOBETSKY, Are the OECD Transfer Pricing Guidelines Part of the OECD Commentary? ............................................ 263 
MICHAEL LANG, The Requirements of Union Law for Tax Legislation . . 299 
CHANG HEE LEE, Controlled Foreign Corporation Rules in Korea...... 325 
YOSHIHIRO MASUI, Interaction between Tax Treaties and Domestic Law in Japan – the Role of a Coordinating Statute ............................ 335 
WOLFGANG SCHOEN, Tax Law Scholarship in Germany and the United States ................................................................. 349 
LUIS EDUARDO SCHOUERI, Revisiting Territoriality as a Fundamental Principle of International Tax Law ...................................... 377 
RICHARD VANN and GRAEME COOPER, Transfer Pricing Money – The Chevron Case . . ... . . .............................................. 407
The International Monetary Fund: IMF LEGAL DEPARTMENT, Tax Law Design and Drafting in an International Context: The Longstanding Association between the IMF’s Legal Department and the International Tax Program (ITP) at New York University (NYU) ...................................................... 447
Part II: Reminiscences
The Faculty: NO¨EL B. CUNNINGHAM, A Brief History of the Origins of the International Tax Program ............................................. 467
JOHN P. STEINES, JR., The International Tax Program – Reflections on the First Two Decades.................................................. 471 
VICTOR ZONANA, IBT .............................................. 473
The Alumni REIMAR G. PINKERNELL ’97, Fast Forward 20 Years: From International Business Transactions to BEPS (and Beyond) ............... 487 
SEUNG-JONG YANG ’05, NYU, New York and My Life! ............... 495 
PEDRO VIANNA DE ULH ˆOA CANTO ’06, My NYU Experience ...... 497 
CARMEN L. ENCARNACION ’08 .................................... 501 
THALES STUCKY ’08 ................................................ 505 
JORGE JRAIGE ’09 .................................................. 507 
AIKERIM KAZIYEVA ’09, Some thoughts from Aikerim Kaziyeva about the ITP Program ...................................................... 509 
WANGARI MWANGI ’11 ............................................. 513 
JUAN F. VALLES ’11, The Truth About Networking,. . . your life and barbeque .............................................................. 515 
HEEJAE AN ’13, My Life in NYU and Later ........................... 519 
SHUN TOSAKA ’13 .................................................. 521 
FRANCISCO LISBOA MOREIRA ’14, The ITP Experience ............. 525 
LUIS R. SALINAS ’14 ................................................ 527 
MATTHIEU SABONNADIERE ’15 ................................... 529 
ADITI SHETH ’15 .................................................... 531 
CHUKWUEBUKA UYANWA ’15, The Most Exciting Year of My Life ... 533 
Class Portraits ........................................................... 535
The Practice Council of the NYU International Tax Program: List of Members ......................................................... 55

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