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Assessing BEPS: Origins, Standards, and Responses – The United States Report for the 2017 Annual IFA Congress, Rio De Janeiro, Brazil

IFA Cahiers de Droit Fiscal International, Vol. 102A (2017)

24 Pages Posted: 6 Jul 2017  

Yariv Brauner

University of Florida - Levin College of Law

Date Written: June 29, 2017

Abstract

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

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

Yariv Brauner (Contact Author)

University of Florida - Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
3522730949 (Phone)

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