Rocco Femia comments on several international tax proposals during a panel sponsored by the DC Bar Association, including the House-passed Small Business and Infrastructure Jobs Tax Act, which contains a provision intended to limit treaty benefits for certain deductible payments to treaty eligible companies that are owned by companies in third countries that do not have a tax treaty with the United States. Femia noted the proposal has been heavily criticized as "an explicit override of all existing U.S. tax treaties" and stressed that merely because a country does not have a tax treaty with the United States, that does not mean a lack of taxation. Transactions often are structured through countries "that are not tax havens," he said.