Fixing U.S. international taxation /

International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Shaviro, Daniel N. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Oxford, UK ; New York, NY : Oxford University Press, [2014]
Temas:
International business enterprises > Taxation > Law and legislation > United States.
Income tax > United States > Foreign income.
Corporations, American > Taxation > Law and legislation > United States.
Investments, Foreign > Taxation > Law and legislation > United States.
Double taxation > United States.
Double imposition > États-Unis.
LAW > Military.
Corporations, American > Taxation > Law and legislation.
Double taxation.
Income tax > Foreign income.
International business enterprises > Taxation > Law and legislation.
Investments, Foreign > Taxation > Law and legislation.
United States.
Acceso en línea:Texto completo
Descripción
Sumario:International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of US companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In this book, Shaviro explains why neither of these solutions addresses the fundamental problem at hand.
Descripción Física:1 online resource
Bibliografía:Includes bibliographical references and index.
ISBN:9780199359769
0199359768
9780199359776
0199359776

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