01/27/2015
https://www.congress.gov...
"the integration of shareholder and corporate taxation can achieve that goal."
"I am concerned about the fact that, if you have withholding on corporate interest but not withholding on other forms of interest, this may induce portfolio effects."
"This proposal has all of the benefits of shareholder or imputation credit integration, which is a system that has been proven to work well in European countries and in Australia."
"I look forward to discussing today how CBP will do its part to implement those policies as quickly and as effectively as possible."