Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)

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This report discusses international tax laws and the 2017 tax reform bill. The report begins by explaining prior international tax rules and the revisions made in the new law. The second part of the report discusses the four major issues of concern under prior law-- allocation of investment, profit shifting, repatriation, and inversions--and how the new law addresses these concerns, or raises new ones. That section also discusses issues associated with international agreements. The final section summarizes commentary about problems and issues, including legal challenges and uncertainty, within the new international tax regime and options that have been suggested. That … continued below

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45 p.

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Gravelle, Jane G. & Marples, Donald J. May 1, 2018.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by the UNT Libraries Government Documents Department to the UNT Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 116 times. More information about this report can be viewed below.

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Description

This report discusses international tax laws and the 2017 tax reform bill. The report begins by explaining prior international tax rules and the revisions made in the new law. The second part of the report discusses the four major issues of concern under prior law-- allocation of investment, profit shifting, repatriation, and inversions--and how the new law addresses these concerns, or raises new ones. That section also discusses issues associated with international agreements. The final section summarizes commentary about problems and issues, including legal challenges and uncertainty, within the new international tax regime and options that have been suggested. That section discusses some of the more detailed rules.

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45 p.

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  • May 1, 2018

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  • May 23, 2018, 3:05 p.m.

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Gravelle, Jane G. & Marples, Donald J. Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97), report, May 1, 2018; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc1156905/: accessed June 3, 2023), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.

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