The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
University of Michigan Law School Professor Martin Vallespinos analyzes the interaction between income tax competition and the multilateral trade regime. He argues that forms of tax competition distort international trade and should be policed. However, he doesn't believe the international tax regime will be able to cure the ill due to collective action issues. Professor Vallespinos also discusses steps the WTO can take toward modernization to police tax competition measures.
Read More International Tax News