DISSONANT TAXATION: HOW THE REVENUE RULE AND INCOME TAX TREATIES LEAD TO INCONGRUITIES IN INTERNATIONAL REVENUE COLLECTION

摘要

Historically，the so-called revenue rule has，for centuries，barred actions in common law jurisdictions that involve foreign tax law· A few tax treaties have patched over the revenue rule, and the United States now has two countering postures towards international cooperation in the collection of revenue: openness to cooperation for income taxes and non-cooperation as to other forms of taxes. What remains is inconsistent U.S. cooperation and disparate treatment of claims depending on the type of tax that gives rise to the claims. This Note will examine the degree of engagement that the United States has towards international tax collection and cooperation. By analyzing a number of cases contending with U.S. courts，disparate treatment of revenue collection actions, this Note mill further suggest how to close the gaps created by an irregular system in order to minimize revenue loss.