Writing for Festschriften is an art. A Festschrift author must pay tribute without being trite; advance our knowledge in an area without being presumptuous; and engage an audience beyond the scholar about whose work the Festschriften is focused. No small feat.
For a model of the genre, look no further than Richard Vann’s The History of Royalties in Tax Treaties 1921 – 61: Why?, which was published in a collection of essays in honour of John Tiley, one of the UK’s great tax scholars. Although the essays were published in 2008, I suspect that Vann’s chapter will only get its due now that he has posted the abstract on SSRN. (One of my longstanding frustrations with book publishers is their reluctance to permit authors to post chapters on line in full. This chapter is a case in point. It deserves a wider audience than it will receive.) Continue reading "Festschrift on a Festschriften: The Why of the Royalty Provision in Tax Treaties"