S. Hrg. 112-781 - Offshore Profit Shifting and the U.S. Tax Code - CHRG-112shrg76071 | Content Details

S. Hrg. 112-781 - Offshore Profit Shifting and the U.S. Tax Code

Committee and Subcommittee: Committee on Homeland Security and Governmental Affairs

Members: Daniel K. Akaka (HI); Mark Begich (AK); Scott P. Brown (MA); Thomas R. Carper (DE); Tom Coburn (OK); Susan M. Collins (ME); Ron Johnson (WI); Carl Levin (MI); Joseph I. Lieberman (CT); Mary L. Landrieu (LA); John McCain (AZ); Jerry Moran (KS); Claire McCaskill (MO); Rob Portman (OH); Mark L. Pryor (AR); Rand Paul (KY); Jon Tester (MT)

Witnesses: Stephen E. Shay, Professor of Practice, Harvard Law School, Cambridge, Massachusetts; Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan School of Law, Ann Arbor, Michigan; Jack T. Ciesielski, President, R.G. Associates, Inc., Baltimore, Maryland; William J. Sample, Corporate Vice President, Worldwide Tax, Microsoft Corporation, Redmond, Washington; Lester D. Ezrati, Senior Vice President, Tax, Hewlett-Packard Company, Palo Alto, California, accompanied by John N. McMullen, Senior Vice President and Treasurer, Hewlett-Packard Company, Palo Alto, California; Beth Carr, Partner, International Tax Services, Ernst & Young LLP, New York, New York; Hon. William J. Wilkins, Chief Counsel, Internal Revenue Service, accompanied by Michael Danilack, Deputy Commissioner (International), Large Business and International Division, Internal Revenue Service; Susan M. Cosper, Technical Director, Financial Accounting Standards Board, Norwalk, Connecticut