The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
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.Subscribe