U.S. taxation of foreign income
著者
書誌事項
U.S. taxation of foreign income
Peterson Institute for International Economics, 2007
- タイトル別名
-
US taxation of foreign income
大学図書館所蔵 全17件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. 297-307) and index
内容説明・目次
内容説明
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.
目次
- 1: Introduction
- 2: Corporate Taxation
- 3: Traditional Tax Doctrine for International Business Income
- 4: Residence Taxation for Portfolio Investment Income
- 5: Multinational Firms in the World Economy
- 6: Electronic Commerce
- 7: Agenda for Modest Reform: A Territorial System
- 8: A New Model for Federal Business Taxation
- Appendices
- A.1 History of US Taxation of Foreign Income of US Corporations
- A.2 History of US Foreign Tax Credit Limitations
- A.3 History of US Deferral of Current Taxation of Controlled Foreign Corporations
- A.4 History of US Taxation of Merchandise Export Income
- A.5 History of US Taxation of Foreign Corporations Doing Business in the United States
- A.6 History of Source-of-Income Rules Prior to the Tax Reform Act of 1986
- A.7 Comparison of Source-of-Income Rules Before and After the Tax Reform Act of 1986
- A.8 Allocation-of-Expenses Rules
- A.9 History of Rules for Intercompany Pricing Between US and Affiliated Foreign Corporations
- B Methods for Reducing Corporate Income Taxes
- C.1 A Simple Model of World Portfolio Capital Flows
- C.2 Temporary Taxes on Portfolio Capital
- C.3 Conditions for Reimbursement of the Back-up Withholding Tax
- D The Simple Economics of Imperfect Competition
- E Federal Revenue Demands.
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