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U.S. international tax system : analysis and reform proposals /
On July 22, 2014, the Senate Committee on Finance held a public hearing on the taxation of cross-border income. This book, prepared by the staff of the Joint Committee on Taxation for the hearing, includes a description of present law, background on recent global activity related to the taxation of...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York :
Nova Publishers,
[2014]
|
| Colección: | Government procedures and operations.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 019 | |a 914433463 |a 923676655 |a 928196110 | ||
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| 020 | |a 163321995X |q (electronic bk.) | ||
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| 245 | 0 | 0 | |a U.S. international tax system : |b analysis and reform proposals / |c Holly Lanford, editor. |
| 264 | 1 | |a New York : |b Nova Publishers, |c [2014] | |
| 264 | 4 | |c ©2014 | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Government procedures and operations | |
| 500 | |a Title from PDF title page (viewed on September 26, 2014). | ||
| 500 | |a Includes index. | ||
| 505 | 0 | |a U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: PRESENT LAW AND BACKGROUND RELATED TO PROPOSALS TO REFORM THE TAXATION OF INCOME OF MULTINATIONAL ENTERPRISES; INTRODUCTION AND SUMMARY; I. PRESENT LAW; II. CURRENT POLICY CONCERNS RELATED TO THE TAXATION OF MULTINATIONAL CORPORATIONS; III. RECENT GLOBAL ACTIVITY RELATED TO THE TAXATION OF CROSS-BORDER INCOME; IV. RECENT U.S. PROPOSALS RELATED TO THE TAXATION OF CROSS-BORDER INCOME. | |
| 505 | 8 | |a v. RECENT U.S. INTERNATIONAL TAX PROPOSALS COMPAREDChapter 2: OPENING STATEMENT OF RON WYDEN, CHAIRMAN, SENATE COMMITTEE ON FINANCE. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- Chapter 3: TESTIMONY OF ROBERT B. STACK, DEPUTY ASSISTANT SECRETARY FOR INTERNATIONAL TAX AFFAIRS, U.S. DEPARTMENT OF THE TREASURY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! | |
| 505 | 8 | |a Chapter 4: TESTIMONY OF PASCAL SAINT-AMANS, DIRECTOR, CENTRE FOR TAX POLICY AND ADMINISTRATION, ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!BACKGROUND; NEED FOR INTERNATIONAL TAX REFORM; A COORDINATED APPROACH TO REFORM: THE BEPS PROJECT; CONCLUSION; ANNEX: THE BEPS ACTION PLAN; CHAPTER 5: TESTIMONY OF MIHIR A. DESAI, PROFESSOR OF FINANCE, HARVARD UNIVERSITY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- REFERENCES. | |
| 505 | 8 | |a Chapter 6: STATEMENT OF PETER R. MERRILL, PRINCIPAL, NATIONAL ECONOMICS AND STATISTICS GROUP, PRICEWATERHOUSE COOPERS LLP. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""I. INTRODUCTION; II. OVERVIEW OF U.S. TAXATION OF CORPORATE FOREIGN SOURCE INCOME; III. COMPARISON OF HOW OTHER COUNTRIES TAX CORPORATE FOREIGN SOURCE INCOME; IV. RECENT CORPORATE TAX REFORMS BY OTHER COUNTRIES; V. ECONOMIC EFFECTS OF U.S. INTERNATIONAL TAX SYSTEM; VI. CONCLUSION. | |
| 505 | 8 | |a Chapter 7: TESTIMONY OF LESLIE ROBINSON, ASSOCIATE PROFESSOR OF BUSINESS ADMINISTRATION, DARTMOUTH COLLEGE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""A. WHAT IS THE PROBLEM WITH THE CURRENT SYSTEM OF U.S. INTERNATIONAL CORPORATE TAXATION?; B. WHAT ARE SOME OF THE STRENGTHS AND WEAKNESSES OF REFORM ALTERNATIVES?; C. ARE THERE OTHER ISSUES TO CONSIDER WHEN DECIDING ON THE PATH TO REFORM THAT MIGHT NOT HAVE BEEN CONSIDERED SO FAR?; Chapter 8: STATEMENT OF ALLAN SLOAN, SENIOR EDITOR AT LARGE, FORTUNE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!"" | |
| 520 | |a On July 22, 2014, the Senate Committee on Finance held a public hearing on the taxation of cross-border income. This book, prepared by the staff of the Joint Committee on Taxation for the hearing, includes a description of present law, background on recent global activity related to the taxation of cross-border income, and descriptions and a comparison of recent proposals to reform the U.S. international tax system. | ||
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| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Investments, Foreign |x Taxation |x Law and legislation |z United States. | |
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| 650 | 7 | |a Income tax |x Foreign income |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Investments, Foreign |x Taxation |x Law and legislation |2 fast | |
| 651 | 7 | |a United States |2 fast | |
| 700 | 1 | |a Lanford, Holly, |e editor. | |
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| 830 | 0 | |a Government procedures and operations. | |
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