Reform of U.S. International Taxation. : Alternatives.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Tax incentives.

Competition.

Government productivity.

Physical Description:

1 online resource (24 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Examines and assesses current U.S. system for taxing overseas business, and explores possible revisions to the system, including possible move towards a pure territorial or residence-based tax system. Explains tools used by economist to evaluate the neutrality, efficiency, and competitiveness of various tax systems, including capital export neutrality, capital import neutrality, national neutrality, and capital ownership neutrality. Highlights Obama Administration proposals to restrict deferral and cross-crediting, discusses issues and policy options regarding tax havens, and summarizes general reforms of the corporate tax and implications for international tax treatment.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. Reform of U.S. International Taxation

Access Restriction:

Restricted for use by site license.