This December 4, 2001, unofficial transcript, first published by Tax Analysts and posted here with permission, details the proceedings of the Joint Invitational Conference on Tax Law Simplification sponsored by the American Institute of CPAs, the American Bar Association Section of Taxation, and the Tax Executives Institute. Starting at comment 945, it covers international tax simplification proposals regarding foreign tax credits, transfer pricing, withholding, treaties, anti-deferral, subpart F, a territorial system, and interest expense allocation.
Read the transcript