Why optimal unilateral tax strategies are a prerequisite for multilateral cooperation in the era of BEPS

This Festschrift celebrates the work of David Rosenbloom and marks the occasion of his 80th birthday. Throughout his illustrious career, David has developed many close friendships in practice, government and academia, and his creativity and dedication have contributed immeasurably to the field of international taxation. David has also shaped the success of others, particularly alumni of NYU’s International Tax Program. Members of David’s truly global network wrote the scholarly essays that make up this Festschrift. Their contributions engage David’s large body of written work, his government service and his professional career, and they demonstrate his impact on the lives and careers of those fortunate enough to have worked and studied with him. The book reflects David’s significant influence on international tax and his natural ability to draw people together from the world over and to cultivate their intellectual curiosity.