Constructive Dialogue: BEPS and the TCJA
23 Pages Posted: 20 Mar 2020 Last revised: 18 May 2020
Date Written: February 24, 2020
US international tax law is commonly conceived as developed in the US and influencing the development of other countries' international tax law. This paper will argue that in the case of the TCJA, the US legislation was heavily influenced by the OECD BEPS project, and that the continuing OECD work in Pillars I and II is likely to have a similar influence on the future development of US international tax law.
Keywords: BEPS, TCJA
JEL Classification: H26
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., Constructive Dialogue: BEPS and the TCJA (February 24, 2020). U of Michigan Public Law Research Paper No. 665, U of Michigan Law & Econ Research Paper No. 20-004, Available at SSRN: https://ssrn.com/abstract=3544065 or http://dx.doi.org/10.2139/ssrn.3544065
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