Thursday, August 16, 2018
Daniel N. Shaviro (NYU), The New Non-Territorial U.S. International Tax System, Part 1, 160 Tax Notes 57 (July 2, 2018):
This paper, published in Tax Notes on July 2, 2018, is the first half of a two-part paper examining and analyzing the three main international provisions in the 2017 tax act. Part 1, contained herein, discusses normative frameworks for international tax policy.
Daniel N. Shaviro (NYU), The New Non-Territorial U.S. International Tax System, Part 2, 160 Tax Notes 171 (July 9, 2018):
Part 2, contained herein, focuses on the base erosion and anti-abuse tax (the BEAT), global intangible low-taxed income (GILTI), and foreign-derived intangible income (FDII).