The New Non-Territorial U.S. International Tax System, Part 1

18 Pages Posted: 30 Jul 2018 Last revised: 8 Aug 2018

Daniel Shaviro

New York University School of Law

Date Written: July 2, 2018

Abstract

This paper, published in Tax Notes on July 2, 2018, is the first half of a two-part paper examining and analyzing the three main international provisions in the 2017 tax act. Part 1, contained herein, discusses normative frameworks for international tax policy. Part 2 will focus on the base erosion and anti-abuse tax (the BEAT), global intangible low-taxed income (GILTI), and foreign-derived intangible income (FDII).

Keywords: international tax policy, Tax Cuts and Jobs Act, GILTI, BEAT, FDII

JEL Classification: H20, H25

Suggested Citation

Shaviro, Daniel, The New Non-Territorial U.S. International Tax System, Part 1 (July 2, 2018). Tax Notes, Vol. 160, No. 1, July 2, 2018; NYU Law and Economics Research Paper No. 18-23. Available at SSRN: https://ssrn.com/abstract=3222660

Daniel Shaviro (Contact Author)

New York University School of Law ( email )

40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)

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