Wednesday, October 10, 2007
J. Scott Wilkie (Osler, Hoskin & Harcourt, Toronto), Donald Wilson (Deloitte & Touche, Sydney), William D. Rohrer (Carlton Fields, Miami) & Matthew T. Staab (Carlton Fields, Miami) have published International Legal Developments in Review: 2006 Tax, Estate and Individuals -- International Taxation, 41 Int'l Law. 581 (2007):
A year-end review and commentary by the Tax Committee of the International Law section poses interesting challenges. The ABA Tax Section is, perhaps, one of the most active bodies commenting on taxation matters in the world. Its views on international tax developments in the United States provide useful guidance to practitioners in other countries who are evaluating the international aspects of their own tax systems as those systems come to grips with the inevitable evolution of tax rules to meet the needs of a globalized age. Accordingly, it is not the role of these comments to supplant or displace the more particular, and indeed technical, comments of the Tax Section. Nevertheless, it is something of a truism that tax rules simply overlay the application of other law. In that spirit, there are a number of interesting tax developments internationally for internationalists.