Last week, the Harvard Law School International Tax Program hosted a three-day conference on tax treaties and the taxation of business profits. The program, attended by government officials as well as academics and private sector representatives from 18 nations, sought to identify problems with the current treatment of business profits under tax treaties and explore alternative solutions to these problems.

Organized by Harvard Law School Visiting Professor Eric Zolt, director of the International Tax Program; Brian Arnold of Goodmans LLP; and Jacques Sasseville of the Centre for Tax Policy and Administration of the Organization for Economic Cooperation and Development; the event addressed basic questions of how to allocate taxing rights and revenue from business activity among competing jurisdictions.

Financial support for the seminar was provided by the Harvard Law School International Tax Program, the Harvard Law School Fund for Tax and Fiscal Policy Research, the Canadian Tax Foundation, Maisto e Associati and the International Bureau of Fiscal Documentation.

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