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U.S. taxation of foreign income /
"Since 1992, new issues have arisen in international taxation--for example, taxation of electronic commerce, novel means of shielding passive income, the World Trade Organization (WTO) debate over the foreign sales corporation and subsequent passage of the American Jobs Creation Act of 2004, th...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, DC :
Peterson Institute for International Economics,
2007.
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| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | "Since 1992, new issues have arisen in international taxation--for example, taxation of electronic commerce, novel means of shielding passive income, the World Trade Organization (WTO) debate over the foreign sales corporation and subsequent passage of the American Jobs Creation Act of 2004, the problem of corporate inversions, and alleged "earnings stripping" by foreign-based multinational enterprises (MNEs) operating in the United States. In the meantime, US-based MNEs operating abroad have used a variety of methods to cut the effective US tax on repatriated foreign source income to around 2 percent. This revised study analyzes the impact of taxes on industry location and profit shifting using new panel econometric studies. It also discusses and evaluates new paradigms that have been suggested for the international tax system."--Amazon.com |
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| Descripción Física: | 1 online resource (xviii, 319 pages) : illustrations |
| Bibliografía: | Includes bibliographical references and index. |
| ISBN: | 9781435609235 1435609239 0881324051 9780881324051 1281061026 9781281061027 9786611061029 6611061029 0881324817 9780881324815 |