Corporate inversions : motivation and tax reform issues /

The U.S. corporate income tax is based on worldwide economic activity. If all of a corporation's economic activity is in the United States, then tax administration and compliance is, relatively, straight-forward. Many corporations, however, operate in several jurisdictions, which creates compli...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: White, Fredrick (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Nova Publishers, [2014]
Colección:Economic issues, problems and perspectives series.
Temas:
Corporations > Taxation > Law and legislation > United States.
Corporations, Foreign > Law and legislation > Taxation > United States.
International business enterprises > Taxation > United States.
Income tax > United States > Foreign income.
Entreprises multinationales > Impôts > États-Unis.
BUSINESS & ECONOMICS > Industrial Management.
BUSINESS & ECONOMICS > Management.
BUSINESS & ECONOMICS > Management Science.
BUSINESS & ECONOMICS > Organizational Behavior.
Corporations > Taxation > Law and legislation.
Income tax > Foreign income.
International business enterprises > Taxation.
United States.
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