| Us Taxation of Foreign Income Contributor(s): Hufbauer, Gary Clyde (Author), Assa, Ariel (Author) |
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ISBN: 0881324051 ISBN-13: 9780881324051 Publisher: Peterson Institute for International Economic OUR PRICE: $26.68 Product Type: Paperback - Other Formats Published: October 2007 Annotation: To meet the economic challenges of the 21st century, the United States must reform its system for taxing national and international business income. This book studies the alternatives and suggests future policy. |
| Additional Information |
| BISAC Categories: - Business & Economics | Taxation - Corporate - Business & Economics | International - Taxation |
| Dewey: 336.243 |
| LCCN: 2007029580 |
| Physical Information: 0.68" H x 6.32" W x 8.99" (1.04 lbs) 354 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |