Summer 2010

Symposium on International Tax Reform in a Reset Economy

INTRODUCTION

Symposium on International Tax Reform in a Reset Economy: Introduction

David L. Cameron and Philip F. Postlewaite

ARTICLES

The U.S. International Tax System at a Crossroads

Barbara Angus, Tom Neubig, Eric Solomon, and Mark Weinberger

President's Economic Recovery Advisory Board: Suggested Considerations in Fundamental Reform of the United States Tax Treatment of Income from Cross Border Trade and Investment

Robert H. Dilworth

Incremental International Tax Reform: A Review of Selected Proposals

David L. Cameron and Philip F. Postlewaite

Credit vs. Exemption: A Comparative Study of Double Tax Relief in the United States and Japan

Lawrence Lokken and Yoshimi Kitamura

International Tax Reform Should Begin at Home: Replace the Corporate Income Tax with a Territorial Expenditure Tax

William B. Barker

Inversions under Section 7874 of the Internal Revenue Code: Flawed Legislation, Flawed Guidance

Jefferson P. VanderWolk

COMMENTS

Transfer Pricing and FIN 48: Removing Uncertainty Through The Advanced Pricing Agreement Process

Christopher Capuzzi