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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Shaviro, Daniel N. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Oxford, UK ; New York, NY : Oxford University Press, [2014]
Temas:
International business enterprises > Taxation > Law and legislation > United States.
Income tax > United States > Foreign income.
Corporations, American > Taxation > Law and legislation > United States.
Investments, Foreign > Taxation > Law and legislation > United States.
Double taxation > United States.
Double imposition > États-Unis.
LAW > Military.
Corporations, American > Taxation > Law and legislation.
Double taxation.
Income tax > Foreign income.
International business enterprises > Taxation > Law and legislation.
Investments, Foreign > Taxation > Law and legislation.
United States.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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?

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