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Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its ba
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Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporati
Reform of U.S. International Taxation
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A striking feature of the modern U.S. economy is its growing openness--its increased integration with the rest of the world. The attention of tax policymakers h
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International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.