The U.S. Congressional Research Services (CRS) has published a report on Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97), which is dated 20 February 2020.
The report includes three main parts. The first part provides an explanation of prior international tax rules and the revisions made in the new law.
The second part discusses the four major issues of concern under prior law— allocation of investment, profit shifting, repatriation, and inversions—and how the …