Recommended Citation
Jeffery M. Kadet, Sourcing Rule Change: Manufacturing and Competitiveness, 161 Tax Notes 717 (2018), https://digitalcommons.law.uw.edu/faculty-articles/506
Publication Title
Tax Notes
Document Type
Article
Abstract
In this article, Kadet explains how the Tax Cuts and Jobs Act favors foreign-based manufacturers selling through a U.S. sales branch over comparable U.S. manufacturers, and he recommends legislative fixes.