Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)
Description:
This report discusses international tax laws and the 2017 tax reform bill. The report begins by explaining prior international tax rules and the revisions made in the new law. The second part of the report discusses the four major issues of concern under prior law-- allocation of investment, profit shifting, repatriation, and inversions--and how the new law addresses these concerns, or raises new ones. That section also discusses issues associated with international agreements. The final sectio…
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Date:
May 1, 2018
Creator:
Gravelle, Jane G. & Marples, Donald J.
Item Type:
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Partner:
UNT Libraries Government Documents Department