In this article, Loren Ponds commented on her experience advising clients on international tax issues. "I like the creative aspects of trying to figure out the right answer, taking into consideration all the tools available: the code, the regulations, the legislative history," Ponds said. 

Regarding the Paris-based Organization for Economic Cooperation and Development (OECD), Ponds said companies must keep in mind the OECD needs the consensus of members. She said OECD deliberations on potential minimum taxes on multinational corporations seemed to mirror the debate over items in the tax overhaul like the global intangible low-taxed income (GILTI) regime and the base erosion and anti-abuse tax (BEAT). "That these concepts are being considered for adoption in other places speaks to the validity of the overarching policy."