Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporati

International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.

Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US tax

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.