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

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

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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