The crossroads versus the seesaw: getting a 'fix' on recent international tax policy developments

Daniel Shaviro ()
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Daniel Shaviro: New York University

No 1529, Working Papers from Oxford University Centre for Business Taxation

Abstract: In this paper, Shaviro offers a brief review of how the main principles he advanced in his 2014 book Fixing US International Taxation, as proposed substitutes for the standard 'worldwide versus territorial' framework, relate to, and may help in evaluating, recent developments. To this end, section II of the paper discusses four of the main arguments advanced in Fixing regarding how to conceptualise international tax policy issues; section III discusses their relevance to recent developments; and section IV offers a brief conclusion.

Date: 2015
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