Daniel M. Berman

Find articles in: SSRN, Hein (BU users), Hein, Westlaw

Publications

Goto earliest | 2000s

2010

"Tax Penalties in the United States," in Grandes Temas do Direito Tributário Sancionador 97, Paulo Roberto Coimbra Silva, ed., Editora Quartier Latin do Brasil (2010). 

"Tax Treaties - Fundamentals," in Tax Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 317-1, Practising Law Institute (2010). PLI Course Handbook No. 948.  
Full text: Westlaw  

2009

"Tax Treaties – Fundamentals," in Tax Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 1151, Practising Law Institute (2009). PLI Course Handbook No. 893. 
Full text: Westlaw  

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. 
Full text: Westlaw  

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. 
Full text: Westlaw  

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. 
Full text: Westlaw  

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. 
Full text: Westlaw  

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. 
Full text: Westlaw  

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. 
Full text: Westlaw  

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. 
Full text: Westlaw  

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. 
Full text: Westlaw  

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. 
Full text: Westlaw  

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

Back to top

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. 
Full text: Westlaw  

"U.S. Case Law: The Rulings That Count," with Jeffrey Korenblatt, 10 International Tax Review 13 (1999). 
Full text: Hein (BU)  Hein  

"United States - A Special Report," with Monica L. Zubler, 10 International Tax Review XV (1999). [Supplement] 
Full text: Hein (BU)  Hein  

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. (1998). 

1996

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

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, with Staff of the Joint Committee on Taxation, Joint Committee on Taxation Report JCX 16-95 (1995).  

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

1992

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

1991

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

1990

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

Back to top