First Impressions of the International Tax Provisions of BBB: A Reasonable Compromise

Authors

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

Document Type

Article

Publication Date

2022

Abstract

The recently unveiled international tax provisions of the Build Back Better Act (BBB) represent a reasonable compromise. They are consistent with the OECD’s Pillar Two statement, and they represent a significant move toward the implementation of the single tax principle (STP). In what follows, we will discuss the proposed changes and how they fit in with the new international tax regime.

Recommended Citation

Avi-Yonah, Reuven S., "First Impressions of the International Tax Provisions of BBB: A Reasonable Compromise" (2022). Public Law & Legal Theory Working Papers. 149.
https://repository.law.umich.edu/pub_law_archive/149