A New Direction for U.S. International Tax Policy (Presentation Slides)

33 Pages Posted: 25 Nov 2017

See all articles by Mindy Herzfeld

Mindy Herzfeld

University of Florida Levin College of Law

Date Written: November 19, 2017

Abstract

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.

Suggested Citation

Herzfeld, Mindy, A New Direction for U.S. International Tax Policy (Presentation Slides) (November 19, 2017). University of Florida Levin College of Law Research Paper. Available at SSRN: https://ssrn.com/abstract=3075424 or http://dx.doi.org/10.2139/ssrn.3075424

Mindy Herzfeld (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

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