Document Type
Article
Publication Date
2016
Abstract
In recent years, various U.S. international tax proposals have been advanced on the basis that we should follow the lead of our major trading partners. For example, it has been argued that we should adopt a "territorial" tax system (really, an exemption for dividends by controlled subsidiaries of U.S. multinationals) because most of our trading partners have done so. Other voices have called for the United States to adopt a "patent box" because the United Kingdom and other EU jurisdictions have one.
Recommended Citation
Avi-Yonah, Reuven S. "Constructive Unilateralism: U.S. Leadership and International Taxation." International Tax Journal 42, no. 2 (2016): 17-24.
Comments
© 2016 R. S. Avi-Yonah. This article is reprinted with the publisher’s permission from International Tax Journal, a bimonthly journal published by CCH Incorporated. Copying or distribution without the publisher’s permission is prohibited.