The Resource The Baucus international business tax reform discussion draft : key design issues

The Baucus international business tax reform discussion draft : key design issues

Label
The Baucus international business tax reform discussion draft : key design issues
Title
The Baucus international business tax reform discussion draft : key design issues
Creator
Subject
Language
eng
Summary
On 19 November 2013, Max Baucus, then chairman of the Senate Finance Committee, released a detailed and long-awaited "staff discussion draft" of a proposal to reform the U.S. international tax rules (the Baucus Draft). The Baucus Draft was widely panned by the business community as imposing immediate U.S. tax at too high a rate on too much foreign income (among other concerns), and support for the proposal among lawmakers has been tepid at best. This article explores several ways in which the Baucus Draft has contributed to the international tax reform debate and may affect the ongoing tax reform effort, making the proposal well worth further study
Citation source
In: Tax management international journal. - Arlington. - Vol. 43 (2014),
http://library.link/vocab/creatorName
Noren, D.G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international tax law
  • tax reform
  • minimum tax
  • Subpart F income
  • foreign tax credit
Label
The Baucus international business tax reform discussion draft : key design issues
Instantiates
Publication
Label
The Baucus international business tax reform discussion draft : key design issues
Publication

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