米国下院歳入委員会でterritorial systemをめぐる公聴会が開かれた。JCTによるbackground documentはこれ。当日のwritten testimonyはここから見ることができ，日本法についてGary Thomas弁護士がtestimonyを行っている。なお，別の資料だが，repatriation holiday改正案の歳入見積もりについては，これがある。
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Camp Announces Hearing on How Other Countries Have Used Tax Reform to Help Their Companies Compete in the Global Market and Create Jobs
1100 Longworth at 2:00 PM
May 24, 2011
Focus Of The Hearing:
The hearing will examine international tax rules in various countries with an eye toward identifying best practices that might be applied to international tax reform in the United States. The hearing will explore policy choices that maximize competitiveness and job creation while also appropriately protecting the U.S. tax base.
