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Session Submission Type: Paper Session
Amparo Mercader, Georgetown University
Tom Zawisza, OECD
Jane Song, University of Missouri
Adam Kern, University of San Diego
Effect of GILTI on U.S. MNEs’ Global Investment and Reporting Activity - Jane Song, University of Missouri; Zahrah Abdulrauf, Yale University; Benjamin Glass, United States Department of the Treasury; Petr Jansky, Charles University
MNE Responses to the Global Minimum Tax - Tom Zawisza, OECD; Felix Hugger, OECD
The Arm’s Length Standard at a Crossroads: Theory, Practice, and Reform - Amparo Mercader, Georgetown University
The Taxer of Last Resort - Adam Kern, University of San Diego