TY  - BOOK
AU  - Hufbauer,Gary Clyde
AU  - Assa,Ariel
TI  - U.S. taxation of foreign income
SN  - 9781435609235
AV  - KF6419 .H84 2007eb
U1  - 343.7305/248 22
PY  - 2007///
CY  - Washington, DC
PB  - Peterson Institute for International Economics
KW  - Income tax
KW  - United States
KW  - Foreign income
KW  - Law and legislation
KW  - Noncitizens
KW  - Taxation
KW  - Corporations, Foreign
KW  - LAW
KW  - bisacsh
KW  - fast
KW  - Electronic books
KW  - gtlm
N1  - Includes bibliographical references and index; 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
N2  - "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
UR  - https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=211115
ER  -