David Elkins, Professor of Law, Netanya College School of Law
David Elkins is a Professor of Law at the Netanya College School of Law in Israel where he teaches a wide variety of tax courses along with professional responsibility. He has authored four books in the United States (Behind the Scenes of Corporation Taxation) and in Israel (Taxation of Barter Transactions, Taxation of Corporations and Their Shareholders, and Taxation of Intellectual Property), and his articles have appeared in leading American and Israeli law journals. His books and articles have been extensively cited by Israeli courts, including the Supreme Court. Professor Elkins organizes the annual Netanya International Tax Round Table at which leading tax scholars from Israel, the United States, and elsewhere meet and share views. He has served on a number of occasions as a Visiting Professor at the SMU Dedman School of Law. He received his LL.B. from the Hebrew University of Jerusalem and his LL.M. and Ph.D. from the University of Bar-Ilan.
“The Elusive Definition of Corporate Tax Residence"
The literature has struggled to devise an appropriate definition of corporate residence. The article attempts to move the discourse to a more theoretical level by examining the criteria used to evaluate proposed definitions. It concludes that only one of the criteria is normatively valid, and that it may be impossible to formulate a definition that satisfies that criterion.