Law360 (April 8, 2021, 7:20 p.m. EDT) – A proposal by Senate Democrats to make use of current US Treasury laws to enhance the tax on low-tax international intangible revenue might cut back administrative complexity, however is unlikely to keep away from not all the potential compliance and enforcement problems with the proposal.
A brand new tax plan proposed by Senate Democrats would retain a key incentive from the 2017 tax overhaul that advantages U.S. corporations with invaluable intangibles at house, whereas altering the system to take away incentives to maneuver belongings away. ‘overseas. (AP Picture / Patrick Semansky) The worldwide fiscal “framework” unveiled Monday by Senate Finance Chairman Ron Wyden and different Democrats goals to right what they declare to be flaws …
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