International Tax Reform: Hearing Before the S. Comm. On Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg)

14 Pages Posted: 13 Oct 2017

See all articles by Itai Grinberg

Itai Grinberg

Georgetown University Law Center

Date Written: October 3, 2017

Abstract

Hearing on International Tax Reform Before the Senate Finance Committee.

Lowering the corporate income tax rate and moving to a territorial system are important to maintain U.S. prosperity and improve growth prospects for our economy. The U.S. cannot stand apart from corporate tax competition in a globalized economy.

To ensure that corporate income tax reform maximizes opportunity for well-paid employment for as many of our children and grandchildren as possible, the United States must also level the playing field between U.S. and foreign-headquartered MNCs. Leveling the playing field requires addressing the relative tax advantages available to foreign-owned U.S. corporations that represent one of the most senseless aspects of our current corporate tax code.

Keywords: international tax reform, tax reform, corporate income tax, multinational corporations, foreign-owned u.s. corporations

Suggested Citation

Grinberg, Itai, International Tax Reform: Hearing Before the S. Comm. On Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg) (October 3, 2017). Available at SSRN: https://ssrn.com/abstract=3051963 or http://dx.doi.org/10.2139/ssrn.3051963

Itai Grinberg (Contact Author)

Georgetown University Law Center ( email )

600 New Jersey Avenue NW
Washington, DC 20001
United States
202-661-6615 (Phone)

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