15 Pages Posted: 4 Oct 2017 Last revised: 14 Oct 2017
Date Written: October 2, 2017
In this report, Fleming, Peroni, and Shay analyze the effects of including a final, low-rate minimum tax on U.S. multinational corporations in a territorial system. They continue to prefer a real worldwide international tax system, but see a final, low-rate minimum tax as a second-best measure to reduce the revenue loss of a territorial system.
Keywords: Income Taxation, International Taxation, International Income Taxation, Residence, Corporate Residence
JEL Classification: H20, H25, H26, H87, K34
Suggested Citation: Suggested Citation
Fleming, J. Clifton and Peroni, Robert J. and Shay, Stephen E., Incorporating a Minimum Tax in a Territorial System (October 2, 2017). 157 Tax Notes 73 (2017). Available at SSRN: https://ssrn.com/abstract=3046788