The U.S. Joint Committee on Taxation has published a report providing background and selected policy issues on international tax reform for discussion during the 3 October public hearing held by the Senate Committee on Finance.
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Introduction
The Senate Committee on Finance has scheduled a public hearing on October 3, 2017, titled "International Tax Reform." This document, prepared by the staff of the Joint Committee on Taxation, covers a number of topics related to the U.S. taxation …