Number: RL34115
Title: Reform of U.S. International Taxation: Alternatives
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: The report describes and assesses the principal prescriptions that have been offered for broad reform of the international system. The report begins with an overview of current law and of possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.
Pages: 23
Date: June 9, 2008