Revenue Estimate Request.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Corporations--Taxation.

Corporations.

International business enterprises.

Taxation.

Physical Description:

1 online resource (1 online resource (3 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2014.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Provides revenue estimates of two proposals to limit the ability of U.S. domestic entities to invert, which occurs when a corporation alters its structure by substituting a foreign parent corporation for a domestic one to save substantial amounts of corporate-level U.S. income taxes. Summarizes current U.S. tax treatment of multinational corporate groups, and addresses provisions included in the American Jobs Creation Act of 2004 to curtail inversion transactions.

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. Congressional Research Service. Revenue Estimate Request

Access Restriction:

Restricted for use by site license.