عنوان

U.S. taxation of foreign income /

شابک

0881324051

شابک

1435609239

شابک

9780881324051

شابک

9781435609235

شابک اشتباه

9780881324051

شماره

b740209

عنوان اصلي

U.S. taxation of foreign income /

نام عام مواد

[Book]

نام نخستين پديدآور

Gary Clyde Hufbauer & Ariel Assa.

محل نشرو پخش و غیره

Washington, DC :

نام ناشر، پخش کننده و غيره

Peterson Institute for International Economics,

تاریخ نشرو بخش و غیره

2007.

نام خاص و کميت اثر

1 online resource (xviii, 319 pages) :

ساير جزييات

illustrations

متن يادداشت

Includes bibliographical references and index.

متن يادداشت

Preface -- Introduction -- Corporate Taxation -- Traditional Tax Doctrine for Foreign Income -- Residence Taxation for Portfolio Investment Income -- Multinational Firms in the World Economy -- Agenda for Modest Reform: A Territorial System -- Appendices

بدون عنوان

2

متن يادداشت

"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.

عنوان

U.S. taxation of foreign income.

موضوع مستند نشده

Aliens-- Taxation-- Law and legislation-- United States.

موضوع مستند نشده

Corporations, Foreign-- Taxation-- Law and legislation-- United States.

موضوع مستند نشده

Income tax-- Law and legislation-- United States.

موضوع مستند نشده

Income tax-- United States-- Foreign income.

موضوع مستند نشده

Aliens-- Taxation-- Law and legislation.

موضوع مستند نشده

Corporations, Foreign-- Taxation-- Law and legislation.

موضوع مستند نشده

Income tax-- Foreign income.

موضوع مستند نشده

Income tax-- Law and legislation.

موضوع مستند نشده

LAW-- Taxation.

موضوع مستند نشده

United States.

بدون عنوان

7

موضوع مستند نشده

LAW-- 086000

شماره

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Hufbauer, Gary Clyde.

مستند نام اشخاص تاييد نشده

Assa, Ariel.

تاريخ عمليات

20201204010851.0

قواعد فهرست نويسي ( بخش توصيفي )

pn

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y