| Document Type
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BL
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| Record Number
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985839
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| Doc. No
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b740209
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| Main Entry
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Hufbauer, Gary Clyde.
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| Title & Author
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U.S. taxation of foreign income /\ Gary Clyde Hufbauer Ariel Assa.
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| Publication Statement
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Washington, DC :: Peterson Institute for International Economics,, 2007.
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| Page. NO
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1 online resource (xviii, 319 pages) :: illustrations
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| ISBN
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0881324051
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: 1435609239
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: 9780881324051
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: 9781435609235
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9780881324051
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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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
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| Abstract
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"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."-from Amazon.com.
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| Subject
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Aliens-- Taxation-- Law and legislation-- United States.
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Corporations, Foreign-- Taxation-- Law and legislation-- United States.
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Income tax-- Law and legislation-- United States.
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Income tax-- United States-- Foreign income.
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Aliens-- Taxation-- Law and legislation.
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| Subject
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Corporations, Foreign-- Taxation-- Law and legislation.
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| Subject
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Income tax-- Foreign income.
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| Subject
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Income tax-- Law and legislation.
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LAW-- Taxation.
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United States.
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| Dewey Classification
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343.7305/248
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| LC Classification
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KF6419.H84 2007eb
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| Added Entry
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Assa, Ariel.
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