The New Non-Territorial U.S. International Tax System, Part 2
26 Pages Posted: 15 Aug 2018 Last revised: 23 Aug 2018
Date Written: July 9, 2018
Abstract
This paper, published in Tax Notes on July 9, 2018, is the second half of a two-part paper examining and analyzing the three main international provisions in the 2017 tax act. Part 1 discussed normative frameworks for international tax policy. Part 2, contained herein, focuses 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: Suggested Citation
Shaviro, Daniel, The New Non-Territorial U.S. International Tax System, Part 2 (July 9, 2018). Tax Notes, Vol. 160, No. 2, July 2018, NYU Law and Economics Research Paper No. 18-31, Available at SSRN: https://ssrn.com/abstract=3227004
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