Share
Crs Report for Congress: Reform of U.S. International Taxation: Alternatives: December 17, 2010 - Rl34115
Congressional Research Service the Libr
(Author)
·
Jane G. Gravelle
(Author)
·
Bibliogov
· Paperback
Crs Report for Congress: Reform of U.S. International Taxation: Alternatives: December 17, 2010 - Rl34115 - Gravelle, Jane G. ; Congressional Research Service the Libr
Choose the list to add your product or create one New List
✓ Product added successfully to the Wishlist.
Go to My Wishlists
Origin: U.S.A.
(Import costs included in the price)
It will be shipped from our warehouse between
Friday, August 09 and
Friday, August 16.
You will receive it anywhere in United Kingdom between 1 and 3 business days after shipment.
Synopsis "Crs Report for Congress: Reform of U.S. International Taxation: Alternatives: December 17, 2010 - Rl34115"
A striking feature of the modern U.S. economy is its growing openness--its increased integration with the rest of the world. The attention of tax policymakers has recently been focused on the growing participation of U.S. firms in the international economy and the increased pressure that engagement places on the U.S. system for taxing overseas business. Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its basic structure be reformed? The current U.S. system for taxing international business is a hybrid. In part the system is based on a residence principle, applying U.S. taxes on a worldwide basis to U.S. firms while granting foreign tax credits to alleviate double taxation. The system, however, also permits U.S. firms to defer foreign-source income indefinitely--a feature that approaches a territorial tax jurisdiction. In keeping with its mixed structure, the system produces a patchwork of economic effects that depend on the location of foreign investment and the circumstances of the firm. Broadly, the system poses a tax incentive to invest in countries with low-tax rates of their own and a disincentive to invest in high-tax countries. In theory, U.S. investment ...
- 0% (0)
- 0% (0)
- 0% (0)
- 0% (0)
- 0% (0)
All books in our catalog are Original.
The book is written in English.
The binding of this edition is Paperback.
✓ Producto agregado correctamente al carro, Ir a Pagar.