Document Type

Article

Publication Date

6-2017

Abstract

On April 26 President Trump issued a one page tax reform outline that included territoriality - that is, making dividends from the non-subpart F income of controlled foreign corporations tax exempt. Territoriality is also included in the House Republican "Better Way" blueprint, and was supported by the Obama administration and in bipartisan legislation introduced in 2016 by Senate Finance Committee members Rob Portman, R-Ohio, and Charles E. Schumer, D-N.Y.

Available for download on Thursday, June 17, 2027


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