05/25/2010
https://www.congress.gov...
"The effective corporate tax rate in the United States is 27.1 percent as compared to the rest of the OECD countries that have an unweighted average of 23.3 percent."
"In obtaining the consent of the United States, it is necessary to get the consent of the U.S. Congress."
"There is no evidence to support the assertion that U.S. multinational corporations are at a competitive disadvantage because they face larger corporate tax burdens than their competitors under a world..."
"It seems that a discussion of international tax reform can at times result in a debate of capital export neutrality versus capital import neutrality."