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Anaylyzing Subpart F In Light Of Check-The-Box, Cynthia Ram Sweitzer
Anaylyzing Subpart F In Light Of Check-The-Box, Cynthia Ram Sweitzer
Akron Tax Journal
This article explains the history of the Subpart F compromise and of the CTB regime that beleaguers its application. The paper then evaluates whether Subpart F as an independent system is capable of affecting the policy goals behind its creation. Subsequently, this paper analyzes what is the most prudent and economically sound course of action for healing the U.S. international taxation system. Namely, at issue is whether additional regulation, in the form of a re-vamped Subpart F or a scaled-down CTB, would solve the ailments, or whether the complete revocation of existing policies, such as the U.S. semi-worldwide taxation system …