Profit Shifting and Offshoring in the New International Tax Regime (Presentation Slides)
20 Pages Posted: 21 May 2018
Date Written: May 7, 2018
This presentation examines the profit shifting and offshoring incentives in the new international tax regime. It concludes that the new regime makes policy choices that unnecessarily incentivize the offshoring of real assets, while largely preserving profit shifting. The slides were presented at an event held at the Economic Policy Institute on May 7, 2018.
Keywords: TCJA, tax reform, international tax, GILTI, FDII, BEAT
JEL Classification: K34, K20
Suggested Citation: Suggested Citation