U.S. Taxation of Overseas Investment and Income Background and Issues in 2005

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Income tax.

International economic relations.

Investments.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2005

Summary:

Examines issues relating to taxation of foreign investments and income of U.S. individuals and corporations. Explains the general framework for taxation of foreign income, the role of the U.S. in the world economy, and the effects of taxation on international investment. Describes current and recent proposals regarding taxation of foreign investments, including the American Jobs Creation Act of 2004, assesses whether current taxation policies serve as incentive, disincentive, or have no effects on foreign investment, and considers possible future issues in taxation of overseas investment and income

Notes:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress Congressional Research Service US Taxation of Overseas Investment and Income

Publisher Number:

CRS-2005-GVF-0728

Access Restriction:

Restricted for use by site license