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|a 9780881324815
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|z 9780881324051
|q (alk. paper)
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|a KF6419.H84 2007eb
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|a 343.7305/248
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|a UAMI
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|a Hufbauer, Gary Clyde.
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|a US Taxation of Foreign Income.
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| 260 |
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|a Washington :
|b Peterson Institute for International Economics,
|c 2007.
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| 300 |
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|a 1 online resource (338 pages)
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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|a Print version record.
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|a Cover -- Contents -- Acknowledgments -- Preface -- Chapter 1 Introduction -- The US Role in the World Economy: Five Decades of Change -- Foreign-Owned Assets in the United States -- Internationalization of the US Economy -- The Rise of High Technology -- Headquarters for MNEs -- Chapter 2 Corporate Taxation -- Historical Background -- Incidence of the Corporate Income Tax -- Relevance to International Tax Issues -- Chapter 3 Traditional Tax Doctrine for Foreign Income -- Capital Export Neutrality -- National Neutrality -- Capital Import Neutrality
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| 505 |
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|a Capital Export Neutrality and Capital Import Neutrality Theories in Tax RealityCapital Ownership Neutrality -- Revenue Considerations -- The Future Debate -- Chapter 4 Residence Taxation for Portfolio Investment Income -- The Rise of Portfolio Capital -- Applying Capital Export Neutrality Logic to Portfolio Income -- Residence-Only Taxation of Portfolio Income -- Cooperation Against Tax Avoidance -- OECD Project on Harmful Tax Competition -- The USA Patriot Act and Anti-Money Laundering Initiatives -- Recommendations
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| 505 |
8 |
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|a Chapter 5 Multinational Firms in the World EconomyStrategic Arguments -- A Model of Operating Profits and Headquarters Costs -- Restrictive Policies and National Prosperity -- Tax Policy Implications -- Chapter 6 Agenda for Modest Reform: A Territorial System -- The Territorial System -- Antiabuse Measures -- Tax Treaty Policy -- Revenue Implications -- Appendices -- Appendix A1 History of US Taxation of Foreign Income of US Corporation (Excluding Merchandise Export Income) -- Revenue Act of 1894 -- Revenue Act of 1909 -- Income Tax Act of 1913
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| 505 |
8 |
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|a Revenue Act of 1918Revenue Act of 1921 -- Revenue Act of 1932 -- Revenue Act of 1939 -- Revenue Act of 1942 -- Internal Revenue Code of 1954 -- Revenue Act of 1958 -- HR 10087 (1960) -- Revenue Act of 1962 -- Tax Reform Act of 1969 -- Revenue Act of 1971 -- HR 62 and S 2592 (Burke-Hartke) -- Tax Reduction Act of 1975 -- Tax Reform Act of 1976 -- Treasury Regulations under Section 861 -- IRS Revenue Rulings 78-61, 78-62, and 78-63 -- Economic Recovery Tax Act of 1981 -- Tax Equity and Fiscal Responsibility Act of 1982 -- Tax Reform Act of 1984
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| 505 |
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|a Deficit Reduction Act of 1984Tax Reform for Fairness, Simplicity, and Economic Growth (Treasury I, 1984) -- The President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity (Treasury II, 1985) -- Tax Reform Act of 1986 -- Omnibus Budget Reconciliation Act (OBRA) of 1986 -- OBRA 1993 -- Small Business Job Protection Act of 1996 -- Taxpayer Relief Act of 1997 -- Treasury Proposed Regulations 1999 (Hybrid Entities) -- FSC Repeal and Extraterritorial Income Exclusion Act of 2000 -- AJCA of 2004 -- Tax Increase Prevention and Reconciliation Act of 2005
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| 500 |
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|a ""Appendix A2 History of US Foreign Tax Credit Limitations""
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| 504 |
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|a Includes bibliographical references and index.
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| 590 |
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|a ProQuest Ebook Central
|b Ebook Central Academic Complete
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| 650 |
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0 |
|a Noncitizens
|x Taxation
|x Law and legislation
|z United States.
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| 650 |
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|a Corporations, Foreign
|x Taxation
|x Law and legislation
|z United States.
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| 650 |
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0 |
|a Income tax
|x Law and legislation
|z United States.
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| 650 |
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0 |
|a Income tax
|z United States
|x Foreign income.
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| 650 |
|
7 |
|a Noncitizens
|x Taxation
|x Law and legislation
|2 fast
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| 650 |
|
7 |
|a Corporations, Foreign
|x Taxation
|x Law and legislation
|2 fast
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| 650 |
|
7 |
|a Income tax
|x Foreign income
|2 fast
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| 650 |
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7 |
|a Income tax
|x Law and legislation
|2 fast
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| 651 |
|
7 |
|a United States
|2 fast
|1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq
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| 700 |
1 |
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|a Assa, Ariel.
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| 758 |
|
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|i has work:
|a U.S. taxation of foreign income (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCGWvb6rT8FWxVXBWQMY4WP
|4 https://id.oclc.org/worldcat/ontology/hasWork
|
| 776 |
0 |
8 |
|i Print version:
|a Hufbauer, Gary Clyde.
|t US Taxation of Foreign Income.
|d Washington : Peterson Institute for International Economics, ©2007
|z 9780881324051
|
| 856 |
4 |
0 |
|u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3385456
|z Texto completo
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| 938 |
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|a EBL - Ebook Library
|b EBLB
|n EBL3385456
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| 994 |
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|a 92
|b IZTAP
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