Document Type
Article
Publication Date
4-2021
Abstract
In this article, the author considers the Biden administration’s Made in America Tax Plan, which would overhaul the corporate and international tax provisions of the Tax Cuts and Jobs Act and represents a long-overdue effort to more fairly tax U.S.-based multinationals.
Recommended Citation
Avi-Yonah, Reuven S. "The Ingenious Biden Tax Plan." TaxNotes International 102 (2021): 205-208.
Included in
Legislation Commons, Taxation-Federal Commons, Taxation-Transnational Commons, Tax Law Commons
Comments
Reprinted with the permission of Tax Analysts.