Profit Shifting and Offshoring in the New International Tax Regime (Presentation Slides)

20 Pages Posted: 21 May 2018

Date Written: May 7, 2018

Abstract

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

Kysar, Rebecca M., Profit Shifting and Offshoring in the New International Tax Regime (Presentation Slides) (May 7, 2018). Available at SSRN: https://ssrn.com/abstract=3174943 or http://dx.doi.org/10.2139/ssrn.3174943

Rebecca M. Kysar (Contact Author)

Fordham University School of Law ( email )

150 West 62nd Street
New York, NY 10023
United States

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