U.S. taxation of foreign income / Gary Clyde Hufbauer & Ariel Assa.

By:

Hufbauer, Gary Clyde

Contributor(s):

Assa, Ariel

Material type: Text

TextPublication details: Washington, DC : Peterson Institute for International Economics, 2007.Description: 1 online resource (xviii, 319 pages) : illustrationsContent type:

text

Media type:

computer

Carrier type:

online resource

ISBN:

9781435609235
1435609239
0881324051
9780881324051
1281061026
9781281061027
9786611061029
6611061029
0881324817
9780881324815

Subject(s):

Genre/Form:

Additional physical formats: Print version:: U.S. taxation of foreign income.DDC classification:

343.7305/248 22

LOC classification:

KF6419 .H84 2007eb

Online resources:

Click here to access online

Partial contents:

Preface -- Introduction -- Corporate Taxation -- Traditional Tax Doctrine for Foreign Income -- Residence Taxation for Portfolio Investment Income -- Multinational Firms in the World Economy -- Agenda for Modest Reform: A Territorial System -- Appendices

Summary: "Since 1992, new issues have arisen in international taxation--for example, taxation of electronic commerce, novel means of shielding passive income, the World Trade Organization (WTO) debate over the foreign sales corporation and subsequent passage of the American Jobs Creation Act of 2004, the problem of corporate inversions, and alleged "earnings stripping" by foreign-based multinational enterprises (MNEs) operating in the United States. In the meantime, US-based MNEs operating abroad have used a variety of methods to cut the effective US tax on repatriated foreign source income to around 2 percent. This revised study analyzes the impact of taxes on industry location and profit shifting using new panel econometric studies. It also discusses and evaluates new paradigms that have been suggested for the international tax system."--Amazon.com

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Electronic-Books	OPJGU Sonepat- Campus	E-Books EBSCO			Available

Includes bibliographical references and index.

Print version record.

"Since 1992, new issues have arisen in international taxation--for example, taxation of electronic commerce, novel means of shielding passive income, the World Trade Organization (WTO) debate over the foreign sales corporation and subsequent passage of the American Jobs Creation Act of 2004, the problem of corporate inversions, and alleged "earnings stripping" by foreign-based multinational enterprises (MNEs) operating in the United States. In the meantime, US-based MNEs operating abroad have used a variety of methods to cut the effective US tax on repatriated foreign source income to around 2 percent. This revised study analyzes the impact of taxes on industry location and profit shifting using new panel econometric studies. It also discusses and evaluates new paradigms that have been suggested for the international tax system."--Amazon.com

English.

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