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International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.

This paper was prepared for a book symposium at Hebrew University Law School in June 2013 on Daniel N. Shaviro's forthcoming book, Fixing U.S. International Tax

The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxa

This book presents the basic priciples and rules of the United States international tax system in a relatively brief form. The purpose is to provide an overview

Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its ba