Moving to a Territorial Income Tax Options and Challenges

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division

Language:

English

Subjects (All):

Income tax.

International business enterprises.

Tax incentives.

Taxation.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2012

Summary:

Discusses territorial income tax proposals that would revise tax treatment of foreign source income of U.S. multinational corporations by either eliminating or increasing U.S. income taxes on active foreign source income. Explains how international tax system works, and describes magnitude and distribution of foreign source income and taxes. Examines alternative features and consequences of territorial income tax. Addresses issues in considering territorial taxation, tax design issues, and alternatives to territorial tax

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Government Division. Moving to a Territorial Income Tax

Publisher Number:

CRS-2012-GVF-0261

Access Restriction:

Restricted for use by site license