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Can an Internationally Competitive Tax System Protect Its Tax Base?

February 02, 2018 at Georgetown University Law Center

A historically unprecedented tax reform package has been passed by the U.S. Congress.  In addition to dramatically lowering the statutory corporate tax rate and adopting a territorial tax system, the new law includes multiple anti-base erosion measures, some of which are quite novel.  These measures are part of an international trend that includes the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, as well as a growing number of unilateral actions that are occurring outside the BEPS framework.  The many anti-base erosion measures being implemented and proposed worldwide will affect the competitiveness of the United States and other countries.

This conference brings together experts from a variety of backgrounds to share their views on the international ramifications of the new U.S. tax law.  A series of panels will consider the various measures to limit tax base erosion by domestic and foreign companies that are being adopted around the world, as well as their economic consequences on inbound and outbound investment.  The closing panel will consider how the United States should move forward in the international arena in the aftermath of U.S. tax reform.

Kevin Hassett, the Chairman of the President’s Council of Economic Advisers, will deliver the keynote address.

Presentation by Alfons Weichenrieder "Economic Consequences of Limiting Base Erosion with Outbound Investment"
Presentation by Calum Dewar and Mike Williams "Recent International Measures to Limit Tax Base Erosion"
Presentation by Jennifer Blouin "Protecting the US base: Interest Limitations"
Presentation by Rosanne Altshuler "Economic Effects of Limits on Base Erosion with Outbound Investment"
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