In the third of a three-episode series, former senior Treasury official Chip Harter discusses his experience creating the international tax guidance for the Tax Cuts and Jobs Act and the evolution of those provisions. Listen to the other two episodes in the series: The TCJA Five Years Later: State Tax IssuesThe TCJA Five Years Later: Federal Tax IssuesFor additional coverage, read these articles in Tax Notes:Proposed Regs Target Consolidated Group CFC Income InclusionsAnti-Injunction Act Bars Silver’s GILTI Suit, Court FindsGovernment Pursues Liberty Global for $284 Million in DRD DisputeSpectrum Brands Files Protective Return After Liberty GlobalBiden Wants to Drop the BEAT and Replace It With Pillar 2Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.This episode is sponsored by SafeSend. For more information, visit safesend.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis HartWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.