Michael Karlin authored a published paper for Tax Notes International, “Diplomatic Silence: The Secrecy Shrouding Tax Treaty Making Should Be Lifted,” calling for the U.S. Treasury to demystify the process by which the United States negotiates and approves tax treaties. Tax treaties, much like tax legislation, hold paramount significance as the law of the land. However, they follow a less transparent route than domestic tax laws and, in his paper, Michael makes a case for significantly increased public involvement throughout the tax treaty-making process.
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