The U.S. Joint Committee on Taxation has published a report providing background and selected policy issues on international tax reform for discussion during the 3 October public hearing held by the Senate Committee on Finance. --- Introduction The Senate Committee on Finance has scheduled a public hearing on October 3, 2017, titled "International Tax Reform." This document, prepared by the staff of the Joint Committee on Taxation, covers a number of topics related to the U.S. taxation of cross-border income. Part I of this document describes general international principles of taxation and how they are applied in the United States...