U.S. taxation of international income : blueprint for reform
著者
書誌事項
U.S. taxation of international income : blueprint for reform
Institute for International Economics, 1992
- : hard
- : pbk
- タイトル別名
-
US taxation of international income
大学図書館所蔵 件 / 全57件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes bibliographical references (p. 253-263) and index
内容説明・目次
内容説明
This study of the basic structure of US taxation of international income (which has not changed substantially since the early 1950s) offers a groundplan for its reform in the economic realities of the 1990s. It deals with the implications for US international economic performance of ostensibly "domestic" tax policies, such as investment and research and development tax incentives. The book also examines the foreign tax credit approach versus the territorial approach to taxing foreign income; the "arms-length" approach versus the worldwide unitary approach to transfer pricing; and the use of foreign sales corporations and other means of stimulating US foreign exports.
「Nielsen BookData」 より
