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2015 Reprint] Roger Tory Peterson the Renaissance man who taught Americans the joy of watching birds also invented the modern field guide. His 1934 landmark Field Guide to the Birds was the first book designed to go outdoors and help people identify the elements of nature. This self-proclaimed student of nature combined spectacular writing with detailed illustrations to ultimately publish many other books, winning every possible award and medal for natural science, ornithology, and conservation. Peterson also traveled the world, giving lectures on behalf of the National Audubon Society and,...

Source-based taxation and the arm’s length standard have been foundational elements of the international tax system for many decades.  With the advent of the highly digitalized platform firm, the OECD and many other stakeholders assert that these principles have been rendered obsolete.  In their stead, these stakeholders have proposed an alternative hybrid international tax system.  Under this proposed hybrid system, the long-standing profit allocation rules would be applied in the first instance to determine the preliminary attribution of in-scope multinational firms’ taxable income...