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Among the policy objectives Congress thought of with respect to enacting some of the provisions of TICA 2018 were to encourage U.S. companies to make

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Among the policy objectives Congress thought of with respect to enacting some of the provisions of TICA 2018 were to encourage U.S. companies to make investment of tangible assets in the U.S., to keep intangible, intellectual property based in the U.S., and to avoid the practice of deferring large amounts of income in foreign subsidiary corporations. Please prepare an analysis indicating whether you believe these objectives have been satisfied based on your understanding of the international tax provisions discussed to date. Explain your response

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