U.S. taxation of foreign income /:
"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, th...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, DC :
Peterson Institute for International Economics,
2007.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "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."--Amazon.com |
| Beschreibung: | 1 online resource (xviii, 319 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781435609235 1435609239 0881324051 9780881324051 1281061026 9781281061027 9786611061029 6611061029 0881324817 9780881324815 |
Internformat
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| 245 | 1 | 0 | |a U.S. taxation of foreign income / |c Gary Clyde Hufbauer & Ariel Assa. |
| 260 | |a Washington, DC : |b Peterson Institute for International Economics, |c 2007. | ||
| 300 | |a 1 online resource (xviii, 319 pages) : |b illustrations | ||
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| 504 | |a Includes bibliographical references and index. | ||
| 588 | 0 | |a Print version record. | |
| 520 | |a "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."--Amazon.com | ||
| 546 | |a English. | ||
| 505 | 0 | 0 | |g 1. |t Introduction -- |t The US Role in the World Economy: Five Decades of Change -- |t Foreign-Owned Assets in the United States -- |t Internationalization of the US Economy -- |t The Rise of High Technology -- |t Headquarters for MNEs -- |g 2. |t Corporate Taxation -- |t Historical Background -- |t Incidence of the Corporate Income Tax -- |t Relevance to International Tax Issues -- |g 3. |t Traditional Tax Doctrine for Foreign Income -- |t Capital Export Neutrality -- |t National Neutrality -- |t Capital Import Neutrality -- |t Capital Export Neutrality and Capital Import Neutrality Theories in Tax Reality -- |t Capital Ownership Neutrality -- |t Revenue Considerations -- |t The Future Debate -- |g 4. |t Residence Taxation for Portfolio Investment Income -- |t The Rise of Portfolio Capital -- |t Applying Capital Export Neutrality Logic to Portfolio Income -- |t Residence-Only Taxation of Portfolio Income -- |t Cooperation Against Tax Avoidance -- |t OECD Project on Harmful Tax Competition -- |t The USA Patriot Act and Anti-Money Laundering Initiatives -- |t Recommendations -- |g 5. |t Multinational Firms in the World Economy -- |t Strategic Arguments -- |t A Model of Operating Profits and Headquarters Costs -- |t Restrictive Policies and National Prosperity -- |t Tax Policy Implications -- |g 6. |t Agenda for Modest Reform: A Territorial System -- |t The Territorial System -- |t Antiabuse Measures -- |t Tax Treaty Policy -- |t Revenue Implications -- |g App. A1. |t History of US Taxation of Foreign Income of US Corporations (Excluding Merchandise Export Income) -- |g App. A2. |t History of US Foreign Tax Credit Limitations -- |g App. A3. |t History of US Deferral of Current Taxation of Controlled Foreign Corporations -- |g App. A4. |t History of US Taxation of Merchandise Export Income -- |g App. A5. |t History of US Taxation of Foreign Corporations Doing Business in the United States -- |g App. A6. |t History of Source-of-Income Rules Prior to the Tax Reform Act of 1986 -- |g App. A7. |t Comparison of Source-of-Income Rules Before and After the Tax Reform Act of 1986 -- |g App. A8. |t Allocation-of-Expenses Rules -- |g App. A9. |t History of Rules for Intercompany Pricing Between US and Affiliated Foreign Corporations -- |g App. B. |t Methods for Reducing Corporate Income Taxes -- |g App. C1. |t A Simple Model of World Portfolio Capital Flows -- |g App. C2. |t Temporary Taxes on Portfolio Capital -- |g App. C3. |t Conditions for Reimbursement of the Backup Withholding Tax -- |g App. D. |t The Simple Economics of Imperfect Competition -- |g App. E. |t Electronic Commerce -- |g App. F. |t Revenue on Foreign Investment in the United States. |
| 650 | 0 | |a Income tax |z United States |x Foreign income. |0 http://id.loc.gov/authorities/subjects/sh85064789 | |
| 650 | 0 | |a Income tax |x Law and legislation |z United States. | |
| 650 | 0 | |a Noncitizens |x Taxation |x Law and legislation |z United States. | |
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Datensatz im Suchindex
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| _version_ | 1816881727637815297 |
| adam_text | |
| any_adam_object | |
| author | Hufbauer, Gary Clyde |
| author2 | Assa, Ariel |
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| author_GND | http://id.loc.gov/authorities/names/n82070532 http://id.loc.gov/authorities/names/n2007050025 |
| author_facet | Hufbauer, Gary Clyde Assa, Ariel |
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| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
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| callnumber-raw | KF6419 .H84 2007eb |
| callnumber-search | KF6419 .H84 2007eb |
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| contents | Introduction -- The US Role in the World Economy: Five Decades of Change -- Foreign-Owned Assets in the United States -- Internationalization of the US Economy -- The Rise of High Technology -- Headquarters for MNEs -- Corporate Taxation -- Historical Background -- Incidence of the Corporate Income Tax -- Relevance to International Tax Issues -- Traditional Tax Doctrine for Foreign Income -- Capital Export Neutrality -- National Neutrality -- Capital Import Neutrality -- Capital Export Neutrality and Capital Import Neutrality Theories in Tax Reality -- Capital Ownership Neutrality -- Revenue Considerations -- The Future Debate -- Residence Taxation for Portfolio Investment Income -- The Rise of Portfolio Capital -- Applying Capital Export Neutrality Logic to Portfolio Income -- Residence-Only Taxation of Portfolio Income -- Cooperation Against Tax Avoidance -- OECD Project on Harmful Tax Competition -- The USA Patriot Act and Anti-Money Laundering Initiatives -- Recommendations -- Multinational Firms in the World Economy -- Strategic Arguments -- A Model of Operating Profits and Headquarters Costs -- Restrictive Policies and National Prosperity -- Tax Policy Implications -- Agenda for Modest Reform: A Territorial System -- The Territorial System -- Antiabuse Measures -- Tax Treaty Policy -- Revenue Implications -- History of US Taxation of Foreign Income of US Corporations (Excluding Merchandise Export Income) -- History of US Foreign Tax Credit Limitations -- History of US Deferral of Current Taxation of Controlled Foreign Corporations -- History of US Taxation of Merchandise Export Income -- History of US Taxation of Foreign Corporations Doing Business in the United States -- History of Source-of-Income Rules Prior to the Tax Reform Act of 1986 -- Comparison of Source-of-Income Rules Before and After the Tax Reform Act of 1986 -- Allocation-of-Expenses Rules -- History of Rules for Intercompany Pricing Between US and Affiliated Foreign Corporations -- Methods for Reducing Corporate Income Taxes -- A Simple Model of World Portfolio Capital Flows -- Temporary Taxes on Portfolio Capital -- Conditions for Reimbursement of the Backup Withholding Tax -- The Simple Economics of Imperfect Competition -- Electronic Commerce -- Revenue on Foreign Investment in the United States. |
| ctrlnum | (OCoLC)647682087 |
| dewey-full | 343.7305/248 |
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| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.7305/248 |
| dewey-search | 343.7305/248 |
| dewey-sort | 3343.7305 3248 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
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| geographic | United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq |
| geographic_facet | United States |
| id | ZDB-4-EBA-ocn647682087 |
| illustrated | Illustrated |
| indexdate | 2024-11-27T13:17:19Z |
| institution | BVB |
| isbn | 9781435609235 1435609239 0881324051 9780881324051 1281061026 9781281061027 9786611061029 6611061029 0881324817 9780881324815 |
| language | English |
| oclc_num | 647682087 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (xviii, 319 pages) : illustrations |
| psigel | ZDB-4-EBA |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Peterson Institute for International Economics, |
| record_format | marc |
| spelling | Hufbauer, Gary Clyde. http://id.loc.gov/authorities/names/n82070532 U.S. taxation of foreign income / Gary Clyde Hufbauer & Ariel Assa. Washington, DC : Peterson Institute for International Economics, 2007. 1 online resource (xviii, 319 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier polychrome. rdacc http://rdaregistry.info/termList/RDAColourContent/1003 text file rdaft http://rdaregistry.info/termList/fileType/1002 Includes bibliographical references and index. Print version record. "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."--Amazon.com English. 1. Introduction -- The US Role in the World Economy: Five Decades of Change -- Foreign-Owned Assets in the United States -- Internationalization of the US Economy -- The Rise of High Technology -- Headquarters for MNEs -- 2. Corporate Taxation -- Historical Background -- Incidence of the Corporate Income Tax -- Relevance to International Tax Issues -- 3. Traditional Tax Doctrine for Foreign Income -- Capital Export Neutrality -- National Neutrality -- Capital Import Neutrality -- Capital Export Neutrality and Capital Import Neutrality Theories in Tax Reality -- Capital Ownership Neutrality -- Revenue Considerations -- The Future Debate -- 4. Residence Taxation for Portfolio Investment Income -- The Rise of Portfolio Capital -- Applying Capital Export Neutrality Logic to Portfolio Income -- Residence-Only Taxation of Portfolio Income -- Cooperation Against Tax Avoidance -- OECD Project on Harmful Tax Competition -- The USA Patriot Act and Anti-Money Laundering Initiatives -- Recommendations -- 5. Multinational Firms in the World Economy -- Strategic Arguments -- A Model of Operating Profits and Headquarters Costs -- Restrictive Policies and National Prosperity -- Tax Policy Implications -- 6. Agenda for Modest Reform: A Territorial System -- The Territorial System -- Antiabuse Measures -- Tax Treaty Policy -- Revenue Implications -- App. A1. History of US Taxation of Foreign Income of US Corporations (Excluding Merchandise Export Income) -- App. A2. History of US Foreign Tax Credit Limitations -- App. A3. History of US Deferral of Current Taxation of Controlled Foreign Corporations -- App. A4. History of US Taxation of Merchandise Export Income -- App. A5. History of US Taxation of Foreign Corporations Doing Business in the United States -- App. A6. History of Source-of-Income Rules Prior to the Tax Reform Act of 1986 -- App. A7. Comparison of Source-of-Income Rules Before and After the Tax Reform Act of 1986 -- App. A8. Allocation-of-Expenses Rules -- App. A9. History of Rules for Intercompany Pricing Between US and Affiliated Foreign Corporations -- App. B. Methods for Reducing Corporate Income Taxes -- App. C1. A Simple Model of World Portfolio Capital Flows -- App. C2. Temporary Taxes on Portfolio Capital -- App. C3. Conditions for Reimbursement of the Backup Withholding Tax -- App. D. The Simple Economics of Imperfect Competition -- App. E. Electronic Commerce -- App. F. Revenue on Foreign Investment in the United States. Income tax United States Foreign income. http://id.loc.gov/authorities/subjects/sh85064789 Income tax Law and legislation United States. Noncitizens Taxation Law and legislation United States. Corporations, Foreign Taxation Law and legislation United States. LAW Taxation. bisacsh Noncitizens Taxation Law and legislation fast Corporations, Foreign Taxation Law and legislation fast Income tax Foreign income fast Income tax Law and legislation fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Assa, Ariel. http://id.loc.gov/authorities/names/n2007050025 has work: U.S. taxation of foreign income (Text) https://id.oclc.org/worldcat/entity/E39PCGWvb6rT8FWxVXBWQMY4WP https://id.oclc.org/worldcat/ontology/hasWork Print version: Hufbauer, Gary Clyde. U.S. taxation of foreign income. Washington, DC : Peterson Institute for International Economics, 2007 (DLC) 2007029580 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=211115 Volltext |
| spellingShingle | Hufbauer, Gary Clyde U.S. taxation of foreign income / Introduction -- The US Role in the World Economy: Five Decades of Change -- Foreign-Owned Assets in the United States -- Internationalization of the US Economy -- The Rise of High Technology -- Headquarters for MNEs -- Corporate Taxation -- Historical Background -- Incidence of the Corporate Income Tax -- Relevance to International Tax Issues -- Traditional Tax Doctrine for Foreign Income -- Capital Export Neutrality -- National Neutrality -- Capital Import Neutrality -- Capital Export Neutrality and Capital Import Neutrality Theories in Tax Reality -- Capital Ownership Neutrality -- Revenue Considerations -- The Future Debate -- Residence Taxation for Portfolio Investment Income -- The Rise of Portfolio Capital -- Applying Capital Export Neutrality Logic to Portfolio Income -- Residence-Only Taxation of Portfolio Income -- Cooperation Against Tax Avoidance -- OECD Project on Harmful Tax Competition -- The USA Patriot Act and Anti-Money Laundering Initiatives -- Recommendations -- Multinational Firms in the World Economy -- Strategic Arguments -- A Model of Operating Profits and Headquarters Costs -- Restrictive Policies and National Prosperity -- Tax Policy Implications -- Agenda for Modest Reform: A Territorial System -- The Territorial System -- Antiabuse Measures -- Tax Treaty Policy -- Revenue Implications -- History of US Taxation of Foreign Income of US Corporations (Excluding Merchandise Export Income) -- History of US Foreign Tax Credit Limitations -- History of US Deferral of Current Taxation of Controlled Foreign Corporations -- History of US Taxation of Merchandise Export Income -- History of US Taxation of Foreign Corporations Doing Business in the United States -- History of Source-of-Income Rules Prior to the Tax Reform Act of 1986 -- Comparison of Source-of-Income Rules Before and After the Tax Reform Act of 1986 -- Allocation-of-Expenses Rules -- History of Rules for Intercompany Pricing Between US and Affiliated Foreign Corporations -- Methods for Reducing Corporate Income Taxes -- A Simple Model of World Portfolio Capital Flows -- Temporary Taxes on Portfolio Capital -- Conditions for Reimbursement of the Backup Withholding Tax -- The Simple Economics of Imperfect Competition -- Electronic Commerce -- Revenue on Foreign Investment in the United States. Income tax United States Foreign income. http://id.loc.gov/authorities/subjects/sh85064789 Income tax Law and legislation United States. Noncitizens Taxation Law and legislation United States. Corporations, Foreign Taxation Law and legislation United States. LAW Taxation. bisacsh Noncitizens Taxation Law and legislation fast Corporations, Foreign Taxation Law and legislation fast Income tax Foreign income fast Income tax Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85064789 |
| title | U.S. taxation of foreign income / |
| title_alt | Introduction -- The US Role in the World Economy: Five Decades of Change -- Foreign-Owned Assets in the United States -- Internationalization of the US Economy -- The Rise of High Technology -- Headquarters for MNEs -- Corporate Taxation -- Historical Background -- Incidence of the Corporate Income Tax -- Relevance to International Tax Issues -- Traditional Tax Doctrine for Foreign Income -- Capital Export Neutrality -- National Neutrality -- Capital Import Neutrality -- Capital Export Neutrality and Capital Import Neutrality Theories in Tax Reality -- Capital Ownership Neutrality -- Revenue Considerations -- The Future Debate -- Residence Taxation for Portfolio Investment Income -- The Rise of Portfolio Capital -- Applying Capital Export Neutrality Logic to Portfolio Income -- Residence-Only Taxation of Portfolio Income -- Cooperation Against Tax Avoidance -- OECD Project on Harmful Tax Competition -- The USA Patriot Act and Anti-Money Laundering Initiatives -- Recommendations -- Multinational Firms in the World Economy -- Strategic Arguments -- A Model of Operating Profits and Headquarters Costs -- Restrictive Policies and National Prosperity -- Tax Policy Implications -- Agenda for Modest Reform: A Territorial System -- The Territorial System -- Antiabuse Measures -- Tax Treaty Policy -- Revenue Implications -- History of US Taxation of Foreign Income of US Corporations (Excluding Merchandise Export Income) -- History of US Foreign Tax Credit Limitations -- History of US Deferral of Current Taxation of Controlled Foreign Corporations -- History of US Taxation of Merchandise Export Income -- History of US Taxation of Foreign Corporations Doing Business in the United States -- History of Source-of-Income Rules Prior to the Tax Reform Act of 1986 -- Comparison of Source-of-Income Rules Before and After the Tax Reform Act of 1986 -- Allocation-of-Expenses Rules -- History of Rules for Intercompany Pricing Between US and Affiliated Foreign Corporations -- Methods for Reducing Corporate Income Taxes -- A Simple Model of World Portfolio Capital Flows -- Temporary Taxes on Portfolio Capital -- Conditions for Reimbursement of the Backup Withholding Tax -- The Simple Economics of Imperfect Competition -- Electronic Commerce -- Revenue on Foreign Investment in the United States. |
| title_auth | U.S. taxation of foreign income / |
| title_exact_search | U.S. taxation of foreign income / |
| title_full | U.S. taxation of foreign income / Gary Clyde Hufbauer & Ariel Assa. |
| title_fullStr | U.S. taxation of foreign income / Gary Clyde Hufbauer & Ariel Assa. |
| title_full_unstemmed | U.S. taxation of foreign income / Gary Clyde Hufbauer & Ariel Assa. |
| title_short | U.S. taxation of foreign income / |
| title_sort | u s taxation of foreign income |
| topic | Income tax United States Foreign income. http://id.loc.gov/authorities/subjects/sh85064789 Income tax Law and legislation United States. Noncitizens Taxation Law and legislation United States. Corporations, Foreign Taxation Law and legislation United States. LAW Taxation. bisacsh Noncitizens Taxation Law and legislation fast Corporations, Foreign Taxation Law and legislation fast Income tax Foreign income fast Income tax Law and legislation fast |
| topic_facet | Income tax United States Foreign income. Income tax Law and legislation United States. Noncitizens Taxation Law and legislation United States. Corporations, Foreign Taxation Law and legislation United States. LAW Taxation. Noncitizens Taxation Law and legislation Corporations, Foreign Taxation Law and legislation Income tax Foreign income Income tax Law and legislation United States |
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