Michael C. Durst has been a practitioner, author, and speaker in the field of international tax and transfer pricing for more than 20 years and served as director of the IRS Advance Pricing Agreement Program from 1994 to 1997. He is a contributing editor for Bloomberg BNA. His most recent work has focused on base erosion and other issues facing developing countries' tax administrations.
LL.M., Harvard University
J.D. University of California, Berkeley
Masters in Economics, MIT
B.A. Williams College
Bloomberg Tax Management Portfolios
A Formulary System for Dividing Income Among Taxing Jurisdictions (Portfolio 6938)
This Portfolio examines whether current arm's-length transfer pricing rules for allocating taxable income among countries should be replaced by a system of formulary apportionment.