The Baby and the Bathwater: Reflections on the TCJA’s International Provisions
2 Pages Posted: 3 May 2021
Date Written: April 24, 2021
Abstract
This paper evaluates the TCJA international tax provisions and recommends changes.
Keywords: TCJA, international tax
JEL Classification: H26
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., The Baby and the Bathwater: Reflections on the TCJA’s International Provisions (April 24, 2021). Available at SSRN: https://ssrn.com/abstract=3833240 or http://dx.doi.org/10.2139/ssrn.3833240
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