2025 May Tax Meeting Section Plenary Keynote: Reclaiming U.S. Tax Sovereignty скачать в хорошем качестве

2025 May Tax Meeting Section Plenary Keynote: Reclaiming U.S. Tax Sovereignty

Join Professor Michael Graetz and Skadden partner Loren Ponds for a discussion of Professor Graetz’ recent article, Sovereignty, Sins, and the Reassertion of Primary Taxing Rights by the United States, which urges the U.S. to reassert its primary taxing rights over income long conceded to other countries, especially income from intellectual property created in the U.S. The conversation explores how changes in the world order, including the OECD pillar 2 rules, recently enacted U.S. international tax provisions, and the federal government’s debt and deficits make now the time for the U.S. to reclaim tax sovereignty. Changes needed to make such a reclamation possible are also discussed. Michael Graetz is a professor emeritus at Columbia and Yale Law Schools. The most recent of his 11 books is The Power to Destroy — How the Antitax Movement Hijacked America. He has also published many articles on a wide range of tax, political science, and related subjects, and served in various positions at the Treasury Department, including Deputy Assistant Treasury Secretary for Tax Policy in 1990-91 and in the Office of Tax Policy from 1969-1972. Loren Ponds is a tax partner at Skadden in Washington, DC. She previously served as majority tax counsel to the House Ways & Means Committee, helping to develop the international tax provisions of the Tax Cuts and Jobs Act in 2017. She began her career at the OECD and the U.S. and Dusseldorf offices of a global accounting firm and was previously a tax partner at Miller and Chevalier. Don’t miss seeing these two experts address this timely subject from positions of deep expertise and commitment to sound tax policy that protects the U.S. fisc.