The US Senate Committee on Finance has released a paper compiling tax reform options that the Committee may wish to consider in working towards reforming US international tax law. The Paper is entitled International Competitiveness - Senate Finance Committee Staff Tax Reform Options for Discussion. The Paper is dated 9 May 2013, and is the fifth in a series.
The Paper includes a non-exhaustive list of prominent tax reform options suggested by witnesses at the Committee's 30 hearings on tax…