US Taxation of Foreign Income.

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hufbauer, Gary Clyde
Otros Autores: Assa, Ariel
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington : Peterson Institute for International Economics, 2007.
Temas:
Noncitizens > Taxation > Law and legislation > United States.
Corporations, Foreign > Taxation > Law and legislation > United States.
Income tax > Law and legislation > United States.
Income tax > United States > Foreign income.
Noncitizens > Taxation > Law and legislation
Corporations, Foreign > Taxation > Law and legislation
Income tax > Foreign income
Income tax > Law and legislation
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Contents
  • Acknowledgments
  • Preface
  • Chapter 1 Introduction
  • The US Role in the World Economy: Five Decades of Change
  • Foreign-Owned Assets in the United States
  • Internationalization of the US Economy
  • The Rise of High Technology
  • Headquarters for MNEs
  • Chapter 2 Corporate Taxation
  • Historical Background
  • Incidence of the Corporate Income Tax
  • Relevance to International Tax Issues
  • Chapter 3 Traditional Tax Doctrine for Foreign Income
  • Capital Export Neutrality
  • National Neutrality
  • Capital Import Neutrality
  • Capital Export Neutrality and Capital Import Neutrality Theories in Tax RealityCapital Ownership Neutrality
  • Revenue Considerations
  • The Future Debate
  • Chapter 4 Residence Taxation for Portfolio Investment Income
  • The Rise of Portfolio Capital
  • Applying Capital Export Neutrality Logic to Portfolio Income
  • Residence-Only Taxation of Portfolio Income
  • Cooperation Against Tax Avoidance
  • OECD Project on Harmful Tax Competition
  • The USA Patriot Act and Anti-Money Laundering Initiatives
  • Recommendations
  • Chapter 5 Multinational Firms in the World EconomyStrategic Arguments
  • A Model of Operating Profits and Headquarters Costs
  • Restrictive Policies and National Prosperity
  • Tax Policy Implications
  • Chapter 6 Agenda for Modest Reform: A Territorial System
  • The Territorial System
  • Antiabuse Measures
  • Tax Treaty Policy
  • Revenue Implications
  • Appendices
  • Appendix A1 History of US Taxation of Foreign Income of US Corporation (Excluding Merchandise Export Income)
  • Revenue Act of 1894
  • Revenue Act of 1909
  • Income Tax Act of 1913
  • Revenue Act of 1918Revenue Act of 1921
  • Revenue Act of 1932
  • Revenue Act of 1939
  • Revenue Act of 1942
  • Internal Revenue Code of 1954
  • Revenue Act of 1958
  • HR 10087 (1960)
  • Revenue Act of 1962
  • Tax Reform Act of 1969
  • Revenue Act of 1971
  • HR 62 and S 2592 (Burke-Hartke)
  • Tax Reduction Act of 1975
  • Tax Reform Act of 1976
  • Treasury Regulations under Section 861
  • IRS Revenue Rulings 78-61, 78-62, and 78-63
  • Economic Recovery Tax Act of 1981
  • Tax Equity and Fiscal Responsibility Act of 1982
  • Tax Reform Act of 1984
  • Deficit Reduction Act of 1984Tax Reform for Fairness, Simplicity, and Economic Growth (Treasury I, 1984)
  • The President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity (Treasury II, 1985)
  • Tax Reform Act of 1986
  • Omnibus Budget Reconciliation Act (OBRA) of 1986
  • OBRA 1993
  • Small Business Job Protection Act of 1996
  • Taxpayer Relief Act of 1997
  • Treasury Proposed Regulations 1999 (Hybrid Entities)
  • FSC Repeal and Extraterritorial Income Exclusion Act of 2000
  • AJCA of 2004
  • Tax Increase Prevention and Reconciliation Act of 2005

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