IIEL's Itai Grinberg Offers Analysis on Tax Bills

Conference on Tax Competition
IIEL's Itai Grinberg Offers Analysis on Tax Bills Tax reform is top of the news this week, and in the international tax arena both the House and Senate tax reform bills include significant rules to limit inbound base erosion by multinational corporations.  Two new and novel rules — Section 4303

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November 14, 2017

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IIEL’s Itai Grinberg Offers Analysis on Tax Bills

Tax reform is top of the news this week, and in the international tax arena both the House and Senate tax reform bills include significant rules to limit inbound base erosion by multinational corporations.  Two new and novel rules — Section 4303 of the House bill and the “Base Erosion and Anti-Abuse Tax” (BEAT) in the Senate proposal are garnering particular attention.  This article by Professor Itai Grinberg compares these two very different approaches to addressing inbound base erosion.  The article focuses on issues associated with administrability and potential foreign responses.  It concludes that while the Senate’s BEAT represents a pragmatic and geopolitically savvy policy that helps level the playing field between U.S. and foreign MNCs, the House approach is both unworkable and undesirable.

Professor Grinberg testified at the U.S. Senate Finance Committee’s October 3, 2017 hearing on International Tax ReformVideo of the testimony and a downloadable, written copy of the testimony are online.

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The Institute of International Economic Law is the focal point for the study of international economic law at Georgetown University.

It is also one of the leading centers for international economic law and policy in the world.

Originally focused on trade, the Institute now boasts leading capabilities and international renown in a range of areas including investment and financial regulation, tax, business and monetary law. The Institute actively approaches these fields as interrelated and at times overlapping policy spheres that impact how law is devised, practiced and enforced.

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