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74 Tex. L. Rev. 1301 (1995-1996)
Structure of International Taxation: A Proposal for Simplification

handle is hein.journals/tlr74 and id is 1321 raw text is: Article The Structure of International Taxation: A Proposal for Simplification Reuven S. Avi-Yonah* I. The Structure of International Taxation ............... .1305 A. The Active or Passive Distinction in International Taxation 1305 1. Historical Development .................. 1305 2. Present Consensus and the International Tax Treaty Network ............................ 1306 3. Reasons for the Distinction ................ 1308 B. Is the Consensus Justified? ................... 1310 1. Individuals ........................... 1311 2. Multinational Enterprises ................. 1313 II. The Active or Passive Distinction and United States International Taxation ................................... 1316 A. Foreign Taxpayers ......................... 1317 1. Active Business and Effectively Connected Income . . 1318 2. Passive Income ........................ 1319 a. Capital Gains ..................... 1320 b. Interest ......................... 1320 c. Dividends ........................ 1321 d. Rents and Royalties .................. 1323 * AssistantProfessor ofLaw, HarvardLaw School. B.A. 1983, Hebrew University; Ph.D. 1986, J.D. 1989, Harvard University. I have benefited tremendously from comments on previous drafts of this Article by the participants in the 1994 Harvard Seminar on Current Research in Taxation (especially Michael Graetz, Louis Kaplow, Diane Ring, and Alvin Warren) and in workshops at Bar- Ilan University and Tel-Aviv University Law Schools, and by members of the Washington International Tax Group, as well as by Hugh Ault, Charles Kingson, Linda Swartz, and Philip West. My grateful thanks go to all of them, as well as to my research assistants, Greg Lubkin and Jeff Hall, and my administrative assistant, Christiane Wollaston-Joury. This Article could not have been written without the love and support of Orli and Michael Avi-Yonah. 1301

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