Daniel M. Berman

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Publications

Goto earliest | 1990s | 2000s

2008

"Tax Treaties - Fundamentals," in 22 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 533, Practicing Law Institute (2008). PLI Course Handbook No. 846. 

2007

"Tax Treaties - Fundamentals," in 21 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 529, Practicing Law Institute (2007).  PLI Course Handbook No. 788. 

2006

"Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 211, Practicing Law Institute (2006). PLI Course Handbook No. 731. 

2005

"Tax Treaties - Fundamentals," in 18 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 543, Practicing Law Institute (2005). PLI Course Handbook No. 681. 

2004

"Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 717, Practicing Law Institute (2004). PLI Course Handbook No. 634. 

2003

"Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 603, Practicing Law Institute (2003). PLI Course Handbook No. 591. 

2002

"Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 353, Practicing Law Institute (2002). PLI Course Handbook No. 551. 

2001

"Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 399, Practicing Law Institute (2001). PLI Course Handbook No. 516. 

2000

"Limitation on Benefits Clauses in U.S. Income Tax Treaties," 29 Tax Management International Journal 692 (2000). 

"Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 1039, Practicing Law Institute (2000). PLI Course Handbook No. 482. 

"Tax Treatment of Hybrid Financial Instruments in Cross-Border Transactions," 85 Cahiers de Droit Fiscal International 665 (2000). 

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1999

"Tax Treaties - Fundamentals," in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 151, Practising Law Institute (1999). PLI Course Handbook No. 456. 

"U.S. Case Law: The Rulings That Count," 10 International Tax Review 13 (1999). 

1998

"Current Issues in United States and OECD Model Tax Treaties," 27 Tax Management International Journal 163 (1998). 

"U.S. Tax Treaties: The New Model," in North American Tax Guide 19, 3d ed., publisher unknown (1998). 

1996

"Covering the World: The Expanding U.S. Tax Treaty Network," 74 Taxes 1064 (1996). 

1995

Background and Issues Relating to Taxation of U.S. Citizens who Relinquish their Citizenship and Long-term Resident Aliens who Relinquish their U.S. Residency, Joint Committee on Taxation Report JCX 16-95 (1995).  

Explanation of Proposed Income Tax Treaty Between the United States and the French Republic, Joint Committee on Taxation Report JCS 10-95 (1995).  

1992

Explanation of H.R. 5270 (Foreign Income Tax Rationalization and Simplification Act of 1992), Joint Committee on Taxation Report JCS 11-92 (1992).  

1991

Factors Affecting the International Competitiveness of the United States, Joint Committee on Taxation Report JCS 6-91 (1991).  

1990

Background and Issues Relating to the Taxation of Foreign Investment in the United States, Joint Committee on Taxation Report JCS 1-90 (1990).  

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1981

Conceptualization and Measurement of Physiologic Health for Adults: Angina Pectoris, Rand Corporation Report R 2262/4 HHS (1981).  

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