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Analysis of Senate Finance Discussion Draft of International Tax Reform Proposals

Analysis of Senate Finance Discussion Draft of International Tax Reform Proposals

PDF 1.5 MB

A KPMG analysis of Senate Finance Committee's discussion draft outlining possible reforms to the international tax provisions of the Internal Revenue Code.


JCT technical explanations


The Joint Committee on Taxation (JCT) provides technical explanations of provisions in the Senate Finance Committee discussion drafts:


  • JCX-15-13 [PDF 281 KB] concerns provisions to reform international business tax
  • JCX-16-13 [PDF 230 KB] concerns provisions to reform tax administration
  • JCX-18-13 [PDF 58 KB] concers provisions to reform tax administration identified by the JCT as potential "deadwood"
  • JCX-19-13 [PDF 348 KB] conerns provisions to reofrm certain business provisions

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