The Baby and the Bathwater: Reflections on the TCJA’s International Provisions

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

1-2021

Abstract

In this article, the author considers how the international provisions of the Tax Cuts and Jobs Act could be improved.

Comments

Reprinted with the permission of Tax Analysts.

Recommended Citation

Avi-Yonah, Reuven S. "The Baby and the Bathwater: Reflections on the TCJA’s International Provisions." TaxNotes International 101 (2021): 599-600.