Focus Of The Hearing
The hearing will examine different tax planning strategies used by multinational corporations to shift income out of the United States and into low-tax jurisdictions.  The hearing also will consider when profit shifting truly is eroding the U.S. tax base and when companies are shifting profits amongst different foreign jurisdictions without affecting U.S. tax collections.

Witness List

Mr. Pascal Saint-Amans
Director, Centre for Tax Policy and Administration, Organisation for Economic Co-operation and Development (OECD)
Testimony
(Truth in Testimony)

Mr. Edward Kleinbard
Professor of Law, University of Southern California Gould School of Law
Testimony
(Truth in Testimony)

Mr. Paul Oosterhuis
Partner, Skadden Arps Slate Meager & Flom LLP
Testimony
(Truth in Testimony)

Transcript