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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford, UK ; New York, NY :
Oxford University Press,
[2014]
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Shaviro, Daniel N., |e author. | |
| 245 | 1 | 0 | |a Fixing U.S. international taxation / |c Daniel N. Shaviro. |
| 246 | 3 | |a Fixing United States international taxation | |
| 264 | 1 | |a Oxford, UK ; |a New York, NY : |b Oxford University Press, |c [2014] | |
| 300 | |a 1 online resource | ||
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| 588 | 0 | |a Print version. | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Introduction and overview -- The main building blocks of U.S. international taxation -- Planning and policy issues under the existing U.S. rules -- The global welfare perspective -- The unilateral national welfare perspective -- What is to be done? | |
| 520 | 8 | |a 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. | |
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Income tax |z United States |x Foreign income. | |
| 650 | 0 | |a Corporations, American |x Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Investments, Foreign |x Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Double taxation |z United States. | |
| 650 | 6 | |a Double imposition |z États-Unis. | |
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| 650 | 7 | |a Income tax |x Foreign income. |2 fast |0 (OCoLC)fst00968739 | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00976847 | |
| 650 | 7 | |a Investments, Foreign |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00978406 | |
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