RUCHELMAN

View Original

Economic Distortions Arising from Deferral

volume 2 no 4   /   Read article

By Christine Long

This month, our team delves into the Joint Committee Report addressing international tax reform in a series of articles.The report explains what corporate tax executives know but most tax advisers and voters forget: The after-tax returns can be greater when one chooses to build a plant outside the U.S. Moreover, it never makes sense to repatriate the earnings and trigger the recognition of deferred tax expense. Is this the way to manage an economy? Christine Long comments.  See more →

See all articles in this series →