Moving to a Territorial Income Tax : Options and Challenges.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Taxation.

Income tax.

Tax incentives.

International business enterprises.

Physical Description:

1 online resource (1 online resource (47 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

text file

Summary:

Discusses territorial income tax proposals that would revise tax treatment of foreign source income of U.S. multinational corporations by either eliminating or increasing U.S. income taxes on active foreign source income. Explains how international tax system works, and describes magnitude and distribution of foreign source income and taxes. Examines alternative features and consequences of territorial income tax. Addresses issues in considering territorial taxation, tax design issues, and alternatives to territorial tax.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Moving to a Territorial Income Tax

Access Restriction:

Restricted for use by site license.