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Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)

Published Dec 16, 2021Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97) — Informed