The U.S. Congressional Research Services (CRS) has published a revised report on Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97), which is dated 12 April 2021. As with the prior version, the report begins by explaining prior international tax rules and the revisions made in the law. The second part of the report discusses the four major issues of concern under prior law - allocation of investment, profit shifting, repatriation, and inversions - and how the new law addresses these concerns, or raises new ones. The final section summarizes commentary about problems and issues, including legal challenges and...