International corporate taxation : considerations and comparisons

Author(s)

    • Brady, Miranda L.
    • Hansen, Samantha C.

Bibliographic Information

International corporate taxation : considerations and comparisons

editors, Miranda L. Brady and Samantha C. Hansen

(Global economic studies series)

Nova Science Publishers, c2012

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Includes index

Description and Table of Contents

Description

Recent deficit reduction and tax reform plans have included broad proposals to reform the U.S. international corporate tax system. These proposals have raised concerns over how changing the way American multi-national corporations are taxed could impact the deficit and debt, domestic job markets, competitiveness, and the use of corporate tax havens, among other things. An informed debate about how to reform the system governing the taxation of U.S. multi-national corporations requires careful consideration of these issues, as well as a basic understanding of several features of the current system. This book provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system and with a focus on how other countries have used tax reform to help their companies compete in the global market and create jobs.

Table of Contents

  • Preface
  • U.S. International Corporate Taxation: Basic Concepts & Policy Issues
  • International Corporate Tax Rate Comparisons & Policy Implications
  • Background & Selected Issues Related to the U.S. International Tax System & Systems that Exempt Foreign Business Income
  • Testimony of Gary M Thomas, before the Committee on Ways & Means, Hearing on "How Other Countries Have Used Tax Reform to Help their Companies Compete in the Global Market & Create Jobs"
  • Statement of Frank M Schoon, before the Committee on Ways & Means, Hearing on "Key Elements of the Dutch Corporate Income Tax System".

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