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U.S. Taxation of Overseas Investment and Income [electronic resource] : Background and Issues in 2004

Corporate Author
Library of Congress. Congressional Research Service
Published
[Place of publication not identified] : [publisher not identified], 2004.
Physical Description
29 pages : digital, PDF file
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Summary
Examines issues relating to taxation of foreign investments and income of U.S. individuals and corporations. Assesses status of U.S. in the world economy, explains the general framework for taxation of foreign income, and reviews the policy of allowing deferred payment of foreign-source income under certain circumstances. Discusses the foreign tax credit and domestic investment incentives, offers perspectives on various tax policy issues, and describes current and recent proposals regarding taxation of foreign investments. Outlines other relevant issues, including tax competition and tax havens, and IRS information reporting regulations for foreigners' bank interest.
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Related Titles
ProQuest U.S. Congressional Research Digital Collection
Note
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
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System requirements: PDF reader software.
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