Senate Finance Committee discussion draft includes certain proposals impacting US inbound investment

November 2013


On November 19, 2013, Senate Finance Committee Chairman Max Baucus (D-MT) released a comprehensive international tax reform discussion draft. Although the primary emphasis of the discussion draft is the modification of rules applicable to outbound investments by US multinationals, the discussion draft also includes certain proposals that may impact foreign multinationals with US operations. This alert summarizes the US inbound-specific provisions of the discussion draft.

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Bernard Moens
Principal and US Inbound International Tax Services Leader
Tel: +1 (202) 414 4302

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