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The Tillinghast Lectures: A Decade of International Tax Law Proposals

In celebration of the 10th Anniversary of the Tillinghast Lectures in International Taxation, NYU will reprint in a single volume each Lecture and its Commentary as it originally appeared in the Tax Law Review. This is the introduction to the volume, and it provides brief commentary on each lecture. One reason the Tillinghast Lectures have attained such influence must be the Lecturers' willingness to think afresh and challenge orthodox notions concerning the pressing questions of how international income should be taxed and how to cope with the special policy problems posed by an increasingly integrated global economy. Among the policies questioned by the first ten Tillinghast Lecturers were such basic principles as the use of source and residence as bases for taxation of multinational business enterprises. The lectures also explored whether bilateral tax treaties were necessary, and if so, how they could be adapted to better suit modern transactions. Several lecturers considered the tax planning opportunities offered by the tremendous diversity of national tax laws, with some lectures advocating greater harmonization of domestic laws, while others argued that diversity cannot or should not be curbed. Discussion in almost every lecture touched on international organizations such as the OECD, the EU, the WTO, and NAFTA, reflecting the growing importance of such organizations to international taxation. Although the Tillinghast lectures found much to criticize, each also dedicated significant time to discussing what policies could be approved and how.