U.S. Taxation of Overseas Investment and Income : Background and Issues in 2002.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Competition.

Investments, Foreign.

Saving and investment.

Physical Description:

1 online resource (20 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2002.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Discusses the growth of U.S. investment overseas and, against this increased mobility of capital, congressional proposals to revise taxation of U.S. investments and income abroad. Provides background on U.S. position in the world economy and the existing framework of U.S. taxation of foreign income, the principle of deferral for U.S. corporations with foreign subsidiaries, foreign tax credits and investment incentives, and domestic investment incentives. Reviews policy perspectives and proposals, including capital export neutrality, national neutrality which prescribes a tax burden on foreign investment higher than on domestic investment, competitiveness, territorial taxation, and capital import neutrality.

Notes:

CRS Report.

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

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.