Tax Competition and Multinational Competitiveness: The New Balance of Subpart F -- Review of the NFTC Foreign Income Project

Tax Competition and Multinational Competitiveness: The New Balance of Subpart F -- Review of the NFTC Foreign Income Project

For the full text of the NFTC report, see 1999 WTD 58-37 or Doc 1999- 11623 (150 original pages); for prior coverage, see Tax Notes Int'l, Apr. 5, 1998, p. 1325, or 1999 WTD 58-2, or Doc 1999-11627 (4 original pages); Tax Notes Int'l, Dec. 7, 1998, p. 1817, or 98 TNI 234-16, or Doc 98-35627 (10 pages); Tax Notes Int'l, June 8, 1998, p. 1797, or 98 TNI 109-15, or Doc 98-18031 (4 pages).

Tax Notes Int'l, Apr. 19, 1999, p. 1575

18 Tax Notes Int'l 1575 (Apr. 19, 1999)

Doc 1999-14403 (12 original pages)

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Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan.
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Tax Competition and Multinational Competitiveness: The New Balance of Subpart F -- Review of the NFTC Foreign Income Project