Author's Profile

David Elkins
David Elkins is a Professor at the Netanya College School of Law in Israel. His visiting appointments include Southern Methodist University, Tulane University, Cornell University, and Singapore Management University. Professor Elkins’ primary research interests are international taxation, corporate taxation, and the interplay between philosophy and taxation.
Contact Details
Website : https://www.netanya.ac.il/EnglishSite/Members/Pages/DrDavidElkins.aspx
Recent Comments
Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…