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.