The international tax reform proposal introduced by Sen. Max Baucus, D-Mont., on November 19 contains several significant innovations that promise to define the terms of the debate for the foreseeable political future. (Prior coverage: Tax Notes Int’l, Nov. 25, 2013, p. 691.) It is therefore worth examining in detail even if it seems unlikely that progress toward meaningful reform can be achieved very soon.
Avi-Yonah, Reuven S. "Why Y? Reflections on the Baucus Proposal." Tax Notes Int'l 72, no. 11 (2013): 1005-8.
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