In a follow-up piece to their original report on who will benefit most from the GOP's proposed tax legislation, the Christian Science Monitor spoke to several legal experts about corporate tax reform. 

The current proposal features a controversial permanent tax cut for corporations, which is made possible by phasing out tax cuts for average Americans. 

Other advanced nations tend to have lower tax rates and do less to incentivize outsourcing than the United States. Although both parties agree on the need for tax reforms that would encourage more investment and keep more jobs in the U.S., there is wide disagreement about how to fund those reforms. 

"It's a global race ... to attract global corporations," says Richard Kaplan, a tax expert at the University of Illinois College of Law. "The nominal rate [for US corporate taxes] is 35 percent. There are very few countries at that level."

Full article at csmonitor.com