International Tax Institute, Inc.


The International Tax Institute, Inc. holds monthly seminars in mid-town Manhattan on current subjects of international tax law. 

We provide New York State continuing legal and professional education (non-transitional CLE and CPE) credits to international tax attorneys and accountants.  Founded in 1961, we are a 501(c)(3) organization.

To join or renew, click "Online Store" 

Our Next Seminar (Breakfast Briefing): 

Thursday, July 17, 2014 

“How our 35-year experience with the DCL rules may inform the OECD PEBS project's anti-hybrid proposals, specifically the proposal for other countries to adopt similar rules”


Carl Dubert,
PricewaterhouseCoopers LLP, Washington, D.C.

John Merrick,
Special Cousel to the Associate Chief Counsel (International), Internal Revenue Service


Dual consolidated loss rules are among the earliest enacted instances of the "linkage approach" now endorsed by the OECD BEPs initiative to prevent hybrid mismatches.  Under a linkage approach, the tax treatment of a transaction depends on foreign law, i.e., the consequences of the transaction in a second jurisdiction.  Two of the principal drafters of the current U.S. dual consolidated loss rules and a specialist on the OECD BEPs initiative will  review the BEPS proposals on dual consolidated losses against the backdrop of the U.S. and U.K. historical experience with their own dual consolidated loss regimes and the interaction between the two.  What emerges is a cautionary tale of the difficulties presented by the linkage approach -- daunting complexity, difficulty understanding foreign law, risk of double disallowance of deductions, and complications arising from base and timing differences -- as well as perhaps some lessons learned about design features that can ameliorate some of the harshest aspects of a dual consolidated loss regime.


Time:       8:30 a.m. to 9:00 a.m. Registration and Breakfast
               9:00 a.m. to 10:00 a.m. Program

Location:  Grand Hyatt New York at 109 East 42nd Street, New York, NY

To register, click  "Online Store"  

Our Corporate Members:

A&L Goodbody
Alston & Bird LLP
Arthur Cox
The Bank of Tokyo-Mitsubishi UFJ, Ltd.

Blake, Cassels & Graydon LLP
Boies, Schiller & Flexner LLP
Bryan Cave LLP
Cadwalader, Wickersham & Taft LLP
Capita Asset Services (US)
Cleary Gottlieb Steen & Hamilton LLP
CohnReznick LLP
Curtis, Mallet-Prevost, Colt & Mosle LLP
Davies Ward Phillips & Vineberg LLP
Dentons US LLP
Dillon Eustace
Ernst & Young
Fox Horan & Camerini LLP
Friedman LLP
Gide Loyrette Nouel LLP
Greenberg Traurig LLP
Holland & Knight LLP
Interpublic Group
Jefferies LLC
Kaye Scholer LLP
Kostelanetz & Fink LLP
Loyens & Loeff
Marks Paneth & Shron LLP
Mayer Brown LLP
McDermott, Will & Emery LLP
Osler, Hoskin & Harcourt LLP
PepsiCo, Inc.
PKF O'Connor Davies
PriceWaterhouseCoopers LLP
Proskauer Rose LLP
Roberts & Holland LLP
Rothstein Kass
Ruchelman PLLC 
Skadden, Arps, Slate, Meagher & Flom LLP
Stroock & Stroock & Lavan LLP
Torys LLP
Tozzini, Freire, Teixeira e Silva Advogados
Viacom International, Inc.
Weil, Gotshal & Manges LLP
WeiserMazars LLP
Winston & Strawn LLP

Thank you for your support!

For membership information, click the
Membership button.

Contact Us:

Phone:  212.954.4594
Fax:      646.224.8627

Mailing address:

Crystal Ross
International Tax Institute, Inc.
345 Park Avenue - 13th Floor
New York, NY 10154-0102

Website Builder