Reuven S. Avi-Yonah (Michigan; Google Scholar), Should FDII Be Abolished in 2025?, 185 Tax Notes Fed. 2209 (Dec. 16, 2024):
Avi-Yonah describes the looming international conflicts regarding the U.S. foreign-derived intangible income provision.
Reuven S. Avi-Yonah (Michigan; Google Scholar), A Lower Corporate Tax Rate for Domestic Manufacturing?, 185 Tax Notes Fed. 2401 (Dec. 23, 2024):
Avi-Yonah explains how reducing the corporate tax rate for domestic manufacturing could encourage multinationals to expand activities in the United States.
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