Date: November 3, 2023
Time: 10:45 AM - 12:15 PM
Location: University of Chicago Gleacher Center
450 North Cityfront Plaza Drive
Chicago, IL 60611
Tax attorney Joshua Odintz will participate in The University of Chicago Law School's Federal Tax Conference in a panel exploring the international nexus. Under this concept, a jurisdiction may claim the right to tax income, and it has enjoyed a long period of consensus and stability. During this presentation, speakers will explain the origins of the international nexus and its expression in U.S. federal income tax law as well as international income tax treaties. The session will also examine deviations from the international nexus principles, such as the United Kingdom's diverted profits tax (DPT), and conclude with a discussion of whether an adjustment to this concept is needed, given changes in international sentiment and circumstance.
Original source can be found here.