The report discusses the initial implementation of BEPS in the United States, United States interests, gains and losses in the context of BEPS, and an outlook of the role of the United States in the future international tax regime. The report was prepared on behalf of the United States IFA...

The terms “enterprise,” “business” and “business profits” are ubiquitous in U.S. and international tax law yet they are often ill-defined and under-theorized, especially in their interaction with other regulatory areas. This U.S. Report, commissioned for a comparative volume on the...