The Resource Constructive unilateralism : U.S. leadership and international taxation

Constructive unilateralism : U.S. leadership and international taxation

Label
Constructive unilateralism : U.S. leadership and international taxation
Title
Constructive unilateralism : U.S. leadership and international taxation
Creator
Subject
Language
eng
Summary
This article reviews the history of nine instances in which international tax reforms by the United States were followed by similar reforms by other countries. This is the phenomenon the article calls "constructive unilateralism": instances in which the United States adopted new rules unilaterally and these rules thereafter were adopted by other jurisdictions. After reviewing this history, the article argues that despite changes in the global economic order in the 21st century, the United States is still in a better position to lead rather than follow in international tax reform. It then suggests various areas in which such positive U.S. leadership in international tax reforms can contribute to advancing the interests of both the United States and of other countries
Citation source
In: International tax journal. - Chicago. - Vol. 42 (2016),
http://library.link/vocab/creatorName
Avi-Yonah, R.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • foreign tax credit
  • foreign investment fund
  • CFC
  • transfer pricing
  • LoB
  • immovable property
  • branch tax
  • FATCA
  • earnings stripping
  • check-the-box regulations
  • deferral
  • unitary tax system
Label
Constructive unilateralism : U.S. leadership and international taxation
Instantiates
Publication
Label
Constructive unilateralism : U.S. leadership and international taxation
Publication

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