Monday, April 23, 2018

Update on nearly completed international tax article

I'm very close to completing a full draft of a lengthy article on U.S. international taxation in the aftermath of the 2017 act. All I need to write, at this point, is the conclusion and an abstract. Lots of footnote work is also needed, but that's unlikely to affect substance.

The article's current working title is "The New Non-Territorial U.S. International Tax System." Final length may approach 30,000 words, although I feel that it moves fast through the issues that it covers, rather than lingering. It covers a great deal of ground, in part by reason of its joining together (1) a general normative discussion of how to best think about the main set of international income tax policy issues, and (2) a moderately detailed assessment of 3 key international provisions in the 2017 tax act: the BEAT, GILTI, and FDII.

Combining both of these parts in a single piece makes it a rather long haul. But I think this is the right design for the paper, as the two are interrelated. It's hard to assess the new rules without a normative framework. And I think it's worth my while to update the framework that I've set forth in previous work (such as my international tax book) given the changes since then in the legal environment.

I'll be presenting the piece in Vienna and Oxford in June, Ann Arbor in October, and Copenhagen plus presumably NTA (in New Orleans) in November. My current publishing plan is to put it in Tax Notes, for rapid turnaround and broad professional readership. Given the piece's length, it probably would need to appear in successive weeks as part 1 and part 2. Maybe, with luck, I can shoot for September publication. I'd then be able to post the article on SSRN once a few weeks have psssed (Tax Notes has rules about this).

In principle I suppose I should incorporate the ideas in the piece into a second edition of my international tax book, but I'm not sure if this will happen, as I might prefer to spend the time and effort working instead on my literature and high-end inequality book(s).

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