Published: 2018-08-24

Articles

Designing a 21st Century Corporate Tax—An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

Stephen E. Shay, J. Clifton Fleming, Jr., Robert J. Peroni

669–723

Abstract

The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of...

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