Is the Senate Finance “Punting” on reforming international tax rules for U.S. citizens living overseas?
Summary of Staff Discussion Draft: International Business Tax Reform
Chairman Max Baucus
U.S. Senate Committee on Finance
11/19/13
“The staff discussion draft does not address the international tax rules addressing individuals, whether for U.S. citizens living overseas or foreign nationals moving to the United States. The Chairman’s staff is considering reforms to simplify the rules in this area while appropriately taxing such individuals. Comments are requested regarding the scope and mechanics of reforms in this area.”
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