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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: White, Fredrick (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Nova Publishers, [2014]
Colección:Economic issues, problems and perspectives series.
Temas:
Corporations > Taxation > Law and legislation > United States.
Corporations, Foreign > Law and legislation > Taxation > United States.
International business enterprises > Taxation > United States.
Income tax > United States > Foreign income.
Entreprises multinationales > Impôts > États-Unis.
BUSINESS & ECONOMICS > Industrial Management.
BUSINESS & ECONOMICS > Management.
BUSINESS & ECONOMICS > Management Science.
BUSINESS & ECONOMICS > Organizational Behavior.
Corporations > Taxation > Law and legislation.
Income tax > Foreign income.
International business enterprises > Taxation.
United States.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • CORPORATE INVERSIONS: MOTIVATION AND TAX REFORM ISSUES; CORPORATE INVERSIONS: MOTIVATION AND TAX REFORM ISSUES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CORPORATE EXPATRIATION, INVERSIONS, AND MERGERS: TAX ISSUES; SUMMARY; INTRODUCTION; U.S. INTERNATIONAL TAX SYSTEM; ANATOMY OF AN INVERSION; RESPONSE TO INITIAL INVERSIONS: THE AMERICAN JOBS CREATION ACT; POST-2004 INVERSIONS AND TREASURY REGULATIONS; POLICY OPTIONS; CONCLUDING THOUGHTS; Chapter 2: REFORM OF U.S. INTERNATIONAL TAXATION: ALTERNATIVES; SUMMARY; INTRODUCTION.
  • THE CURRENT SYSTEM AND POSSIBLE REVISIONSNEUTRALITY, EFFICIENCY, AND COMPETITIVENESS; ASSESSING THE EXISTING TAX SYSTEM; TERRITORIAL TAXATION: THE DIVIDEND EXEMPTION PROPOSAL; A RESIDENCE-BASED SYSTEM IN PRACTICE; A MINIMUM TAX APPROACH: CHAIRMAN BAUCUS AND THE SENATE FINANCE COMMITTEE DISCUSSION DRAFT; PRESIDENT OBAMA'S PROPOSALS TO RESTRICT DEFERRAL AND CROSS-CREDITING; TAX HAVENS: ISSUES AND POLICY OPTIONS; GENERAL REFORMS OF THE CORPORATE TAX AND IMPLICATIONS FOR INTERNATIONAL TAX TREATMENT; Chapter 3: INTERNATIONAL CORPORATE TAX RATE COMPARISONS AND POLICY IMPLICATIONS; SUMMARY.
  • EFFECTIVE TAX RATE COMPARISONSECONOMIC EFFECTS OF A U.S. RATE CUT; SUMMING UP; APPENDIX. STATUTORY TAX RATES, 1981-2010; Chapter 4: MOVING TO A TERRITORIAL INCOME TAX: OPTIONS AND CHALLENGES; SUMMARY; INTRODUCTION; HOW THE INTERNATIONAL TAX SYSTEM WORKS; THE MAGNITUDE AND DISTRIBUTION OF FOREIGN SOURCE INCOME AND TAXES, ACTUAL AND POTENTIAL; ISSUES IN CONSIDERING TERRITORIAL TAXATION; DESIGN ISSUES IN A TERRITORIAL TAX; ALTERNATIVES TO A TERRITORIAL TAX; APPENDIX. HISTORY OF INTERNATIONAL TAX RULES; INDEX.

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