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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Lanford, Holly (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Nova Publishers, [2014]
Colección:Government procedures and operations.
Temas:
Income tax > United States > Foreign income.
International business enterprises > Taxation > Law and legislation > United States.
Investments, Foreign > Taxation > Law and legislation > United States.
LAW > Military.
Income tax > Foreign income
International business enterprises > Taxation > Law and legislation
Investments, Foreign > Taxation > Law and legislation
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.
  • 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!
  • 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.
  • 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.
  • 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!""

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