Taxation of Foreign Branches .-- , 2024
This paper is part of a series of papers by the UF Tax Incubator presented in connection with a symposium hosted by the American Enterprise Institute June 17-18, titled “Complexities, Discontinuities, and Unintended Consequences of U.S. International Tax Rules: Options for Change.”The symposium papers include contributions from Nita Asher, Kim Blanchard, Pat Brown, Michael Caballero, Harrison Cohen, Eman Cuyler, Ron Dabrowski, Rocco Femia, Mindy Herzfeld, Caitlin Hird, Kara Mungovan, Jose Murillo, Noha Nayeri, Paul Oosterhuis, David Noren, Joshua Ruland, Eric Sensenbrenner, Amanda Pedvin Varma, and Monica Zubler. The views expressed in this paper may not reflect those of any individual member of the UF Tax Incubator.
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Tax Notes International 1048-3306 v. 115, n. 2, July 8 2024, p. 191-207