Is the confusion a feature or a bug?

That probably depends on where you stand. All I know is that you should only read those sections of the Internal Revenue Code that deal with international taxes if you have no regard for your own sanity. The wounds on my brain from taking International Tax at law school over thirty years ago have not healed.

Most members of Congress don?t understand the first thing about the international corporate tax system and won?t have the bandwidth to figure it out.