Published: 2022-04-12
Articles
A New Model for Identifying Basis in Life Insurance Policies: Implementation and Deference
569–621
AbstractThe life insurance marketplace has changed significantly. Many insureds who once held their policy until death or surrendered it to the issuing...
Comments on the OECD Proposal for Secret and Mandatory Arbitration of International Tax Disputes
622–647
AbstractThe Organization for Economic Co-operation and Development (OECD) has proposed amendments to its Model Tax Convention and Commentary that would...