建设性对话:BEPS和TCJA

University of Michigan journal of law reform. University of Michigan. Law School Pub Date : 2020-02-24 DOI:10.2139/ssrn.3544065

R. Avi-Yonah

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引用次数: 2

摘要

美国国际税法通常被认为是在美国发展起来的，并影响着其他国家国际税法的发展。本文将论证，在TCJA的案例中，美国的立法深受OECD BEPS项目的影响，而OECD在支柱一和支柱二方面的持续工作很可能对美国国际税法的未来发展产生类似的影响。

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Constructive Dialogue: BEPS and the TCJA

US international tax law is commonly conceived as developed in the US and influencing the development of other countries' international tax law. This paper will argue that in the case of the TCJA, the US legislation was heavily influenced by the OECD BEPS project, and that the continuing OECD work in Pillars I and II is likely to have a similar influence on the future development of US international tax law.

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University of Michigan journal of law reform. University of Michigan. Law School

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