Table of Contents

Table of Contents

Preface

Chapter 1 – Present Law and Background Related to Proposals to Reform the Taxation of Income of Multinational Enterprises (pp. 1-80)
Joint Committee on Taxation

Chapter 2 – Opening Statement of Ron Wyden, Chairman, Senate Committee on Finance. Hearing on ”The U.S. Tax Code: Love It, Leave It or Reform It!” (pp. 81-82)
Ron Wyden

Chapter 3 – Testimony of Robert B. Stack, Deputy Assistant Secretary for International Tax Affairs, U.S. Department of the Treasury. Hearing on ”The U.S. Tax Code: Love It, Leave It or Reform It!” (pp. 83-88)
Robert B. Stack

Chapter 4 – Testimony of Pascal Saint-Amans, Director, Centre for Tax Policy and Administration, Organisation for Economic Co-operation and Development (OECD). Hearing on ”The U.S. Tax Code: Love It, Leave It or Reform It!” (pp. 89-96)
Pascal Saint-Amans

Chapter 5 – Testimony of Mihir A. Desai, Professor of Finance, Harvard University. Hearing on ”The U.S. Tax Code: Love It, Leave It or Reform It!” (pp. 97-100)
Mihir A. Desai

Chapter 6 – Statement of Peter R. Merrill, Principal, National Economics and Statistics Group, PricewaterhouseCoopers LLP. Hearing on ”The U.S. Tax Code: Love It, Leave It or Reform It!” (pp. 101-116)
Peter R. Merrill

Chapter 7 – Testimony of Leslie Robinson, Associate Professor of Business Administration, Dartmouth College. Hearing on ”The U.S. Tax Code: Love It, Leave It or Reform It!” (pp. 117-126)
Leslie Robinson

Chapter 8 – Statement of Allan Sloan, Senior Editor at Large, Fortune. Hearing on ”The U.S. Tax Code: Love It, Leave It or Reform It!” (pp. 127-134)
Allan Sloan

Index