US Senate Finance Committee white paper — signal of international corporate tax reforms to come?

The US Senate Finance Committee yesterday released its White Paper on international competitiveness, a possible signal of coming tax reform proposals.
In March, the committee set out on a program of ten weekly member briefings and discussions of key topics relating to tax reform. Each briefing is followed by the release of a white paper that briefly discusses that particular topic and offers major proposals for reform in that area. Each white paper states that the document should not be read as an endorsement of any proposals by Chairman Max Baucus (D-MT) or ranking member Orrin Hatch (R-UT). These documents merely describe reform proposals that would significantly change existing law.

The Committee meeting yesterday related to international competitiveness. While the documents are intended not to take policy positions, the discussion in the attached white paper suggests that the Finance Committee will likely adopt provisions that reflect the international reform draft released in 2011 by House Ways and Means Chairman Dave Camp (R-MI)…

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