Monday, July 06, 2015

Revised article posted

I have posted on SSRN a revised version of my article "The Crossroads Versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments."  It's available here.

The changes reflect helpful comments that I received late last month at the 9th annual symposium of the Oxford University Centre for Business Taxation.  In particular, the introduction may now be clearer, In addition, I briefly discuss recent U.S. "patent box" proposals (see pages 5-6, 40-42, and 50), and I have added some needed nuance to my "tagging" discussion of paying low foreign taxes (see page 21).  Otherwise, it's mostly the same.

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