U.S. Taxation of Overseas Investment and Income : Background and Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Investments, Foreign.

Investments.

International economic relations.

Physical Description:

1 online resource (17 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2009.

System Details:

text file

Summary:

Examines issues relating to taxation of foreign investments and income of U.S. individuals and corporations. Explains the general framework for taxation of foreign income, the role of the U.S. in the world economy, and the effects of taxation on international investment. Reviews possible issues in 2009 and beyond, and H.R. 3970, the Tax Reduction and Reform Act of 2007, to change tax treatment of overseas income and investment.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. U.S. Taxation of Overseas Investment and Income

Access Restriction:

Restricted for use by site license.