TCJA International Reforms Fall Short, Law Professor Says

TCJA International Reforms Fall Short, Law Professor Says

Brooklyn Law School

The new international tax regime under the Tax Cuts and Jobs Act has created or left unaddressed serious problems regarding global intangible low-tax income rules, foreign-derived intangible income rules, and base erosion anti-abuse tax thresholds, Rebecca Kysar of the Brooklyn Law School said at an April 24 Senate Finance Committee hearing.

The new international tax regime under the Tax Cuts and Jobs Act has created or left unaddressed serious problems regarding global intangible low-tax income rules, foreign-derived intangible income rules, and base erosion anti-abuse tax thresholds, Rebecca Kysar of the Brooklyn Law School said at an April 24 Senate Finance Committee hearing.

The new international tax regime under the <a href="/lr/resolve/source-document/1xftl" title="Source document">Tax Cuts and Jobs Act</a> has created or left unaddressed serious problems regarding global intangible low-tax income rules, foreign-derived intangible income rules, and base erosion anti-abuse tax thresholds, Rebecca Kysar of the Brooklyn Law School said at an April 24 Senate Finance Committee hearing.

The new international tax regime under the Tax Cuts and Jobs Act has created or left unaddressed serious problems regarding global intangible low-tax income rules, foreign-derived intangible income rules, and base erosion anti-abuse tax thresholds, Rebecca Kysar of the Brooklyn Law School said at an April 24 Senate Finance Committee hearing.