Remove GAAP Remove Human Capital Remove Intangible Assets Remove Offshoring
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The U.S. Corporate Tax Code Is Broken. How Should We Fix It?

Harvard Business Review

It has created offshore entities holding tens of billions of dollars while claiming to be tax resident nowhere." And, nothing could be more important to our economy than the efficient allocation of financial, real and human capital. I asked Mihir A. Cook squarely placed the blame on a U.S.