Cargando…
Corporate inversions : motivation and tax reform issues /
The U.S. corporate income tax is based on worldwide economic activity. If all of a corporation's economic activity is in the United States, then tax administration and compliance is, relatively, straight-forward. Many corporations, however, operate in several jurisdictions, which creates compli...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York :
Nova Publishers,
[2014]
|
| Colección: | Economic issues, problems and perspectives series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | The U.S. corporate income tax is based on worldwide economic activity. If all of a corporation's economic activity is in the United States, then tax administration and compliance is, relatively, straight-forward. Many corporations, however, operate in several jurisdictions, which creates complications for tax administration and compliance. Further, corporations may actively choose where and how to organize to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This book examines them in light of recent expans. |
|---|---|
| Notas: | Title from PDF title page (viewed on September 26, 2014). Includes index. |
| Descripción Física: | 1 online resource |
| ISBN: | 9781633219861 1633219860 |