In today's Tax Notes (12/9/13, 141 Tax Notes 1007-1012), Martin Sullivan is kind enough to offer an analysis of the Senate Finance Committee discussion draft that "draws heavily from the work of professor Daniel Shaviro of New York University School of Law," in particular my articles on foreign tax credits. I gather that Sullivan has not seen my (still-unpublished)
book on international tax policy, which offers a comprehensive broader framework, based in part on those articles.
Taxes often equate to headaches. The good new is that we can hire expatriate tax services so we won't need to get ourselves into the stressful tasks of computing and filing.
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