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• W2892555577 abstract "It looks like the Republicans will be successful in enacting the Tax Cut and Jobs Act (TCAJA), which will likely include a move to a territorial system for active business income. As I pointed out in my SSRN post: Tax Reform: Territoriality Breeds De Facto Inverters, Trump's Proposal to End Deferral, and Logic Says Yes to Imputation, Congress will be making a mistake in adopting a territorial regime, and Congress should rather adopt an imputation system, which I think will in the long-run be the case. However, if Congress adopts a territorial system, Congress should employ robust anti-base erosion provisions to protect the U.S. tax base. This is because, as I pointed out in the introduction to the above post: [V]irtually every tax lawyer in America will be trying to figure out how to convert what would otherwise be a dollar taxed in the U.S. into a dollar taxed, if at all, abroad. This will happen because any dollar that can be taxed abroad at a lower rate than the U.S. rate (even with a 20% corporate rate) can be brought home tax-free. As discussed in the attached letter to the editor of Tax Notes, Hooray for the BAT-Lite Provision of the Tax Cuts and Jobs Act, 157 Tax Notes 989 (Nov. 13, 2017), the TCAJA has several anti-base erosion provisions. The letter supports all of these provisions but focuses on the BAT-Lite provision which has its genesis in the proposed but rejected House Republican proposal for a Destination Basis Cash Flow Tax (DBCFT). Although I strongly support BAT-Lite, in the attached article and letters to the editor of Tax Notes, which are included after the attached BAT-Lite letter to the editor, I have spoken out strongly against the DBCFT and applauded the abandonment of it: Hooray for Abandoning the Border Adjustment Tax, Now On to Imputation, Letter to the Editor Tax Notes: 156 TAX NOTES 893 (Aug. 14, 2017) (begins at page 3 of the attached paper): Why Trump Should Reject the DBCFT and Stick to His Original Imputation Proposal, 154 TAX NOTES 473 (April 24, 2017) (begins at page 4 of the attached paper); and Destination-Basis, No; Trump Imputation, Yes, Letter to the Editor of Tax Notes, 154 Tax Notes 1153 (Feb. 27, 2017) (begins at page 17 of the attached paper). Companies will argue strongly against BAT Lite. Let’s hope the Republicans stand their ground. In addition to this post on the TCAJA and my post mentioned above dealing with Imputation, see my following post on SSRN regarding the 25% pass-through rate under the TCAJA: Tax Reform: Taxing Trump and Curry under the Republican Plan (http://ssrn.com/abstract=3082511)." @default.
• W2892555577 created "2018-10-05" @default.
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• W2892555577 date "2017-12-02" @default.
• W2892555577 modified "2023-09-28" @default.
• W2892555577 title "Tax Reform: If Territoriality, then BAT Lite, the Child of the Rejected DBCFT" @default.
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