Anti-Tax Deferral Measures in the U.S. and Other Countries

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Canada.

France.

Germany.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1995-1996

Summary:

Summarizes the measures adopted by Congress to combat avoidance of U.S. taxes by shifting passive-income earning assets to a foreign corporation organized in a zero- or low-tax foreign location; such measures are known as anti-tax deferral or antideferral measures. Compares U.S. antideferral rules to those of six other industrial countries

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Anti-Tax Deferral Measures in the U.S. and Other Countries

Publisher Number:

CRS-1995-AML-0040

Access Restriction:

Restricted for use by site license