Actions for Reform of U.S. International Taxation [electronic resource] : Alternatives

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Reform of U.S. International Taxation [electronic resource] : Alternatives

Corporate Author
Library of Congress. Government Division
Published
[Place of publication not identified] : [publisher not identified], 2012.
Physical Description
1 online resource (25 pages), digital, PDF file
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Summary
Examines and assesses current U.S. system for taxing overseas business, and explores possible revisions to the system, including possible move towards a pure territorial or residence-based tax system. Explains tools used by economist to evaluate the neutrality, efficiency, and competitiveness of various tax systems, including capital export neutrality, capital import neutrality, national neutrality, and capital ownership neutrality. Highlights Obama Administration proposals to restrict deferral and cross-crediting, discusses issues and policy options regarding tax havens, and summarizes general reforms of the corporate tax and implications for international tax treatment.
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Related Titles
ProQuest U.S. Congressional Research Digital Collection
Note
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.
Technical Details
System requirements: PDF reader software.
View MARC record | catkey: 18406388