Paul L. Caron

Tuesday, November 28, 2017

Herzfeld: A New Direction For U.S. International Tax Policy

Mindy Herzfeld (Florida), A New Direction for U.S. International Tax Policy:

These slides were prepared for lectures I gave at law schools in Shanghai and in Israel the week of November 13, while the Tax Cuts & Jobs Act of 2017 (H.R.1) was under active consideration in the U.S. House of Representatives and the Senate version of the Tax Cuts and Jobs Act was being considered by the Senate Finance Committee.

The presentation discusses the changes to the international tax provisions of the Code proposed by both the House and Senate bills, within the context of the history of the U.S. international tax system, global and domestic economic changes, and recent global tax developments.

Scholarship, Tax | Permalink