Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress

Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress

Document Outline

Title page

Summary

Table of Contents

Introduction

General Anti-Shelter Provisions

Corporate Inversions, Earnings Stripping, and Expatriation

Special Provisions Aimed at Shelters

Tax Policy Changes