Corporate Tax Base Erosion and Profit Shifting (BEPS) : An Examination of the Data.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Corporations--Taxation.

Corporations.

Finance--Law and legislation.

Finance.

International finance.

Investments, Foreign.

Physical Description:

1 online resource (1 online resource (29 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2015.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Provides overview of the U.S. international corporate tax system, and addresses indications of profit shifting by U.S. multinational corporations, in which they shift profits into low-and no-tax countries with little corresponding change in business operations. Examines indications of worldwide profit shifting, and considers policy options and considerations for reducing profit shifting. Includes tables and graphs.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Government Division. Corporate Tax Base Erosion and Profit Shifting (BEPS)

Access Restriction:

Restricted for use by site license.