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.

Included in

Law Commons



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.