Rocco Femia outlines recommendations on U.S. international tax reform efforts in an article published by Tax Analysts as part of a compilation of essays by tax experts entitled "Toward Tax Reform: Recommendations for President Obama’s Task Force." Femia notes that reform proposals to date have not given due consideration to international trends and norms, such as the trend away from taxing foreign active business earnings. Such trends and norms should be taken into account by policymakers in considering changes to the U.S. rules.