The New Non-Territorial U.S. International Tax System

by Daniel N. Shaviro

In this two-part report, Shaviro examines and assesses the three main international provisions in the Tax Cuts and Jobs Act. Part 1 discusses normative frameworks for international tax policy. Part 2 will focus on the base erosion and anti-abuse tax, global intangible low-taxed income, and foreign-derived intangible income.

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By Shaviro N. Daniel, posted on Monday July 2, 2018
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