U.S. taxation of foreign income /

U.S. taxation of foreign income /

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Bibliographic Details
Author / Creator:Hufbauer, Gary Clyde.
Imprint:Washington, DC : Peterson Institute for International Economics, 2007.
Description:1 online resource (xviii, 319 pages) : illustrations
Language:English
Subject:Income tax -- United States -- Foreign income.
Income tax -- Law and legislation -- United States.
Noncitizens -- Taxation -- Law and legislation -- United States.
Corporations, Foreign -- Taxation -- Law and legislation -- United States.
LAW -- Taxation.
Noncitizens -- Taxation -- Law and legislation.
Corporations, Foreign -- Taxation -- Law and legislation.
Income tax -- Foreign income.
Income tax -- Law and legislation.
United States.
Electronic book.
Electronic books.
Electronic books.
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/11220410
Hidden Bibliographic Details
Other authors / contributors:Assa, Ariel.
ISBN:9781435609235
1435609239
0881324051
9780881324051
9780881324051
1281061026
9781281061027
9786611061029
6611061029
0881324817
9780881324815
Digital file characteristics:text file
Notes:Includes bibliographical references and index.
English.
Print version record.
Summary:"Since 1992, new issues have arisen in international taxation--for example, taxation of electronic commerce, novel means of shielding passive income, the World Trade Organization (WTO) debate over the foreign sales corporation and subsequent passage of the American Jobs Creation Act of 2004, the problem of corporate inversions, and alleged "earnings stripping" by foreign-based multinational enterprises (MNEs) operating in the United States. In the meantime, US-based MNEs operating abroad have used a variety of methods to cut the effective US tax on repatriated foreign source income to around 2 percent. This revised study analyzes the impact of taxes on industry location and profit shifting using new panel econometric studies. It also discusses and evaluates new paradigms that have been suggested for the international tax system."-from Amazon.com.
Other form:Print version: Hufbauer, Gary Clyde. U.S. taxation of foreign income. Washington, DC : Peterson Institute for International Economics, 2007

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