Deferral of U.S. tax on international income: End it, don't mend it-why should we be stuck in the middle with Subpart F
This article discusses Keith Engel's "Tax Neutrality to the Left, International Competitiveness to the Right, Stuck in the Middle with Subpart F" (2001). In the end, having presented 2 sets of proposals that move in completely opposite directions, Engel offers little real guidance as...
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Published in | Texas law review Vol. 79; no. 6; p. 1609 |
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Main Author | |
Format | Journal Article |
Language | English |
Published |
Austin
University of Texas, Austin, School of Law Publications, Inc
01.05.2001
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Subjects | |
Online Access | Get full text |
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Summary: | This article discusses Keith Engel's "Tax Neutrality to the Left, International Competitiveness to the Right, Stuck in the Middle with Subpart F" (2001). In the end, having presented 2 sets of proposals that move in completely opposite directions, Engel offers little real guidance as to which direction Subpart F should move, characterizing that question as "ultimately political." |
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ISSN: | 0040-4411 1942-857X |