In the third of a three-episode series, former senior Treasury official Chip Harter discusses his experience creating the international tax guidance for the Tax Cuts and Jobs Act and the evolution of those provisions. 

Listen to the other two episodes in the series:

•  The TCJA Five Years Later: State Tax Issues
• The TCJA Five Years Later: Federal Tax Issues

For additional coverage, read these articles in Tax Notes:

• Proposed Regs Target Consolidated Group CFC Income Inclusions
• Anti-Injunction Act Bars Silver’s GILTI Suit, Court Finds
• Government Pursues Liberty Global for $284 Million in DRD Dispute
• Spectrum Brands Files Protective Return After Liberty Global
• Biden Wants to Drop the BEAT and Replace It With Pillar 2

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.

This episode is sponsored by SafeSend. For more information, visit safesend.com.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart