IFA Cahiers de Droit Fiscal International, Vol. 102A (2017)
24 Pages Posted: 6 Jul 2017
Date Written: June 29, 2017
The report discusses the initial implementation of BEPS in the United States, United States interests, gains and losses in the context of BEPS, and an outlook of the role of the United States in the future international tax regime. The report was prepared on behalf of the United States IFA branch for the 2017 annual congress in Rio de Janeiro.
Keywords: International Taxation, BEPS, Tax Avoidance, Tax, Corporate Tax, Tax Planning
JEL Classification: K34
Suggested Citation: Suggested Citation
Brauner, Yariv, Assessing BEPS: Origins, Standards, and Responses – The United States Report for the 2017 Annual IFA Congress, Rio De Janeiro, Brazil (June 29, 2017). IFA Cahiers de Droit Fiscal International, Vol. 102A (2017). Available at SSRN: https://ssrn.com/abstract=2995174