Territorial taxes: proposals and perspectives
著者
書誌事項
Territorial taxes: proposals and perspectives
（Economic issues, problems and perspectives series）
Nova Science, c2013
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注記
Includes index
内容説明・目次
内容説明
Tax reform is a perennial issue before Congress. One area of increasing attention is the taxation of U.S. companies on the income they earn abroad. Business leaders have been urging a movement toward a territorial tax, which would generally eliminate U.S. income taxes on active foreign source income. Tax on the income of foreign subsidiaries is deferred until repatriated and tax can be avoided by not repatriating income. Economists have traditionally analysed the foreign tax system in terms of economic efficiency. Economic theory tends to support, on efficiency grounds, a world-wide system in which income from U.S. investment earned abroad is subject to the same tax, or as close to the same tax as possible, as that on domestic investment. This book provides an overview of how the international tax system works and describes the magnitude and distribution of foreign source income and taxes, with a focus on the alternative features of a territorial tax and their consequences.
目次
- Preface
- Moving to a Territorial Income Tax: Options & Challenges
- Reform of U.S. International Taxation: Alternatives
- International Corporate Tax Rate Comparisons & Policy Implications
- Testimony of T Timothy Tuerff, Partner, Deloitte Tax LLP. Hearing on "International Tax Reform Discussion Draft"
- Testimony of David G Noren, Partner, McDermott Will & Emery LLP. Hearing on "International Tax Reform Discussion Draft"
- Testimony of Paul W Oosterhuis, Partner, Skadden, Arps, Slate, Meagher & Flom LLP. Hearing on "International Tax Reform Discussion Draft"
- Testimony of Martin A Sullivan, Contributing Editor, Tax Analysts. Hearing on "International Tax Reform Discussion Draft"
- Index.
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