Tuesday, July 10, 2018

Tax Notes article on international tax provisions in the 2017 act

Last week, Tax Notes published part 1 of my article, The New Non-Territorial U.S. International Tax System, and this week it published part 2.

Part 1 discusses normative frameworks for international tax policy, while part 2 discusses the BEAT, GILTI, and FDII. As per the above photo, part 2, which is presumably of wider practical interest, made the cover.

Consistently with editorial permission, I'll be posting the entire article on SSRN on July 30.

Monday, July 02, 2018

International tax talk at Oxford

Last Wednesday I gave a talk at Oxford Academic Symposium in re. my new international tax article. Slides are available here; they're basically a shortened version of my Vienna slides from a couple of weeks previously, the relative brevity reflecting that I had less speaking time.

Meanwhile, Part 1 of the paper came out today in Tax Notes and Tax Notes International. Part 2 will be out next Monday (July 9), and I'll be allowed to post the paper (both parts) on SSRN on July 30.

It was nice to see old friends at Oxford. On my way back home, I stopped briefly in London and got to see Oscar Wilde's An Ideal Husband, the Mel Brooks Young Frankenstein musical, and Christo's installation in the Hyde Park Serpentine, which you can see here.