U.S. international tax system :: analysis and reform proposals /
On July 22, 2014, the Senate Committee on Finance held a public hearing on the taxation of cross-border income. This book, prepared by the staff of the Joint Committee on Taxation for the hearing, includes a description of present law, background on recent global activity related to the taxation of...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York :
Nova Publishers,
[2014]
|
| Schriftenreihe: | Government procedures and operations.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | On July 22, 2014, the Senate Committee on Finance held a public hearing on the taxation of cross-border income. This book, prepared by the staff of the Joint Committee on Taxation for the hearing, includes a description of present law, background on recent global activity related to the taxation of cross-border income, and descriptions and a comparison of recent proposals to reform the U.S. international tax system. |
| Beschreibung: | Title from PDF title page (viewed on September 26, 2014). Includes index. |
| Beschreibung: | 1 online resource |
| ISBN: | 9781633219953 163321995X |
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| 500 | |a Includes index. | ||
| 505 | 0 | |a U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: PRESENT LAW AND BACKGROUND RELATED TO PROPOSALS TO REFORM THE TAXATION OF INCOME OF MULTINATIONAL ENTERPRISES; INTRODUCTION AND SUMMARY; I. PRESENT LAW; II. CURRENT POLICY CONCERNS RELATED TO THE TAXATION OF MULTINATIONAL CORPORATIONS; III. RECENT GLOBAL ACTIVITY RELATED TO THE TAXATION OF CROSS-BORDER INCOME; IV. RECENT U.S. PROPOSALS RELATED TO THE TAXATION OF CROSS-BORDER INCOME. | |
| 505 | 8 | |a v. RECENT U.S. INTERNATIONAL TAX PROPOSALS COMPAREDChapter 2: OPENING STATEMENT OF RON WYDEN, CHAIRMAN, SENATE COMMITTEE ON FINANCE. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- Chapter 3: TESTIMONY OF ROBERT B. STACK, DEPUTY ASSISTANT SECRETARY FOR INTERNATIONAL TAX AFFAIRS, U.S. DEPARTMENT OF THE TREASURY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! | |
| 505 | 8 | |a Chapter 4: TESTIMONY OF PASCAL SAINT-AMANS, DIRECTOR, CENTRE FOR TAX POLICY AND ADMINISTRATION, ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!BACKGROUND; NEED FOR INTERNATIONAL TAX REFORM; A COORDINATED APPROACH TO REFORM: THE BEPS PROJECT; CONCLUSION; ANNEX: THE BEPS ACTION PLAN; CHAPTER 5: TESTIMONY OF MIHIR A. DESAI, PROFESSOR OF FINANCE, HARVARD UNIVERSITY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- REFERENCES. | |
| 505 | 8 | |a Chapter 6: STATEMENT OF PETER R. MERRILL, PRINCIPAL, NATIONAL ECONOMICS AND STATISTICS GROUP, PRICEWATERHOUSE COOPERS LLP. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""I. INTRODUCTION; II. OVERVIEW OF U.S. TAXATION OF CORPORATE FOREIGN SOURCE INCOME; III. COMPARISON OF HOW OTHER COUNTRIES TAX CORPORATE FOREIGN SOURCE INCOME; IV. RECENT CORPORATE TAX REFORMS BY OTHER COUNTRIES; V. ECONOMIC EFFECTS OF U.S. INTERNATIONAL TAX SYSTEM; VI. CONCLUSION. | |
| 505 | 8 | |a Chapter 7: TESTIMONY OF LESLIE ROBINSON, ASSOCIATE PROFESSOR OF BUSINESS ADMINISTRATION, DARTMOUTH COLLEGE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""A. WHAT IS THE PROBLEM WITH THE CURRENT SYSTEM OF U.S. INTERNATIONAL CORPORATE TAXATION?; B. WHAT ARE SOME OF THE STRENGTHS AND WEAKNESSES OF REFORM ALTERNATIVES?; C. ARE THERE OTHER ISSUES TO CONSIDER WHEN DECIDING ON THE PATH TO REFORM THAT MIGHT NOT HAVE BEEN CONSIDERED SO FAR?; Chapter 8: STATEMENT OF ALLAN SLOAN, SENIOR EDITOR AT LARGE, FORTUNE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!"" | |
| 520 | |a On July 22, 2014, the Senate Committee on Finance held a public hearing on the taxation of cross-border income. This book, prepared by the staff of the Joint Committee on Taxation for the hearing, includes a description of present law, background on recent global activity related to the taxation of cross-border income, and descriptions and a comparison of recent proposals to reform the U.S. international tax system. | ||
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| contents | U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: PRESENT LAW AND BACKGROUND RELATED TO PROPOSALS TO REFORM THE TAXATION OF INCOME OF MULTINATIONAL ENTERPRISES; INTRODUCTION AND SUMMARY; I. PRESENT LAW; II. CURRENT POLICY CONCERNS RELATED TO THE TAXATION OF MULTINATIONAL CORPORATIONS; III. RECENT GLOBAL ACTIVITY RELATED TO THE TAXATION OF CROSS-BORDER INCOME; IV. RECENT U.S. PROPOSALS RELATED TO THE TAXATION OF CROSS-BORDER INCOME. v. RECENT U.S. INTERNATIONAL TAX PROPOSALS COMPAREDChapter 2: OPENING STATEMENT OF RON WYDEN, CHAIRMAN, SENATE COMMITTEE ON FINANCE. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- Chapter 3: TESTIMONY OF ROBERT B. STACK, DEPUTY ASSISTANT SECRETARY FOR INTERNATIONAL TAX AFFAIRS, U.S. DEPARTMENT OF THE TREASURY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! Chapter 4: TESTIMONY OF PASCAL SAINT-AMANS, DIRECTOR, CENTRE FOR TAX POLICY AND ADMINISTRATION, ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!BACKGROUND; NEED FOR INTERNATIONAL TAX REFORM; A COORDINATED APPROACH TO REFORM: THE BEPS PROJECT; CONCLUSION; ANNEX: THE BEPS ACTION PLAN; CHAPTER 5: TESTIMONY OF MIHIR A. DESAI, PROFESSOR OF FINANCE, HARVARD UNIVERSITY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- REFERENCES. Chapter 6: STATEMENT OF PETER R. MERRILL, PRINCIPAL, NATIONAL ECONOMICS AND STATISTICS GROUP, PRICEWATERHOUSE COOPERS LLP. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""I. INTRODUCTION; II. OVERVIEW OF U.S. TAXATION OF CORPORATE FOREIGN SOURCE INCOME; III. COMPARISON OF HOW OTHER COUNTRIES TAX CORPORATE FOREIGN SOURCE INCOME; IV. RECENT CORPORATE TAX REFORMS BY OTHER COUNTRIES; V. ECONOMIC EFFECTS OF U.S. INTERNATIONAL TAX SYSTEM; VI. CONCLUSION. Chapter 7: TESTIMONY OF LESLIE ROBINSON, ASSOCIATE PROFESSOR OF BUSINESS ADMINISTRATION, DARTMOUTH COLLEGE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""A. WHAT IS THE PROBLEM WITH THE CURRENT SYSTEM OF U.S. INTERNATIONAL CORPORATE TAXATION?; B. WHAT ARE SOME OF THE STRENGTHS AND WEAKNESSES OF REFORM ALTERNATIVES?; C. ARE THERE OTHER ISSUES TO CONSIDER WHEN DECIDING ON THE PATH TO REFORM THAT MIGHT NOT HAVE BEEN CONSIDERED SO FAR?; Chapter 8: STATEMENT OF ALLAN SLOAN, SENIOR EDITOR AT LARGE, FORTUNE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!"" |
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| series | Government procedures and operations. |
| series2 | Government procedures and operations |
| spelling | U.S. international tax system : analysis and reform proposals / Holly Lanford, editor. New York : Nova Publishers, [2014] ©2014 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Government procedures and operations Title from PDF title page (viewed on September 26, 2014). Includes index. U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: PRESENT LAW AND BACKGROUND RELATED TO PROPOSALS TO REFORM THE TAXATION OF INCOME OF MULTINATIONAL ENTERPRISES; INTRODUCTION AND SUMMARY; I. PRESENT LAW; II. CURRENT POLICY CONCERNS RELATED TO THE TAXATION OF MULTINATIONAL CORPORATIONS; III. RECENT GLOBAL ACTIVITY RELATED TO THE TAXATION OF CROSS-BORDER INCOME; IV. RECENT U.S. PROPOSALS RELATED TO THE TAXATION OF CROSS-BORDER INCOME. v. RECENT U.S. INTERNATIONAL TAX PROPOSALS COMPAREDChapter 2: OPENING STATEMENT OF RON WYDEN, CHAIRMAN, SENATE COMMITTEE ON FINANCE. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- Chapter 3: TESTIMONY OF ROBERT B. STACK, DEPUTY ASSISTANT SECRETARY FOR INTERNATIONAL TAX AFFAIRS, U.S. DEPARTMENT OF THE TREASURY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! Chapter 4: TESTIMONY OF PASCAL SAINT-AMANS, DIRECTOR, CENTRE FOR TAX POLICY AND ADMINISTRATION, ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!BACKGROUND; NEED FOR INTERNATIONAL TAX REFORM; A COORDINATED APPROACH TO REFORM: THE BEPS PROJECT; CONCLUSION; ANNEX: THE BEPS ACTION PLAN; CHAPTER 5: TESTIMONY OF MIHIR A. DESAI, PROFESSOR OF FINANCE, HARVARD UNIVERSITY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- REFERENCES. Chapter 6: STATEMENT OF PETER R. MERRILL, PRINCIPAL, NATIONAL ECONOMICS AND STATISTICS GROUP, PRICEWATERHOUSE COOPERS LLP. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""I. INTRODUCTION; II. OVERVIEW OF U.S. TAXATION OF CORPORATE FOREIGN SOURCE INCOME; III. COMPARISON OF HOW OTHER COUNTRIES TAX CORPORATE FOREIGN SOURCE INCOME; IV. RECENT CORPORATE TAX REFORMS BY OTHER COUNTRIES; V. ECONOMIC EFFECTS OF U.S. INTERNATIONAL TAX SYSTEM; VI. CONCLUSION. Chapter 7: TESTIMONY OF LESLIE ROBINSON, ASSOCIATE PROFESSOR OF BUSINESS ADMINISTRATION, DARTMOUTH COLLEGE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""A. WHAT IS THE PROBLEM WITH THE CURRENT SYSTEM OF U.S. INTERNATIONAL CORPORATE TAXATION?; B. WHAT ARE SOME OF THE STRENGTHS AND WEAKNESSES OF REFORM ALTERNATIVES?; C. ARE THERE OTHER ISSUES TO CONSIDER WHEN DECIDING ON THE PATH TO REFORM THAT MIGHT NOT HAVE BEEN CONSIDERED SO FAR?; Chapter 8: STATEMENT OF ALLAN SLOAN, SENIOR EDITOR AT LARGE, FORTUNE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!"" On July 22, 2014, the Senate Committee on Finance held a public hearing on the taxation of cross-border income. This book, prepared by the staff of the Joint Committee on Taxation for the hearing, includes a description of present law, background on recent global activity related to the taxation of cross-border income, and descriptions and a comparison of recent proposals to reform the U.S. international tax system. Income tax United States Foreign income. http://id.loc.gov/authorities/subjects/sh85064789 International business enterprises Taxation Law and legislation United States. Investments, Foreign Taxation Law and legislation United States. LAW Military. bisacsh Income tax Foreign income fast International business enterprises Taxation Law and legislation fast Investments, Foreign Taxation Law and legislation fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Lanford, Holly, editor. Print version: Lanford, Holly. U.S. International Tax System : Analysis and Reform Proposals. Hauppauge : Nova Science Publishers, Inc., ©2014 9781633219762 Government procedures and operations. http://id.loc.gov/authorities/names/no2012008976 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=851335 Volltext |
| spellingShingle | U.S. international tax system : analysis and reform proposals / Government procedures and operations. U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; U.S. INTERNATIONAL TAX SYSTEM: ANALYSIS AND REFORM PROPOSALS; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: PRESENT LAW AND BACKGROUND RELATED TO PROPOSALS TO REFORM THE TAXATION OF INCOME OF MULTINATIONAL ENTERPRISES; INTRODUCTION AND SUMMARY; I. PRESENT LAW; II. CURRENT POLICY CONCERNS RELATED TO THE TAXATION OF MULTINATIONAL CORPORATIONS; III. RECENT GLOBAL ACTIVITY RELATED TO THE TAXATION OF CROSS-BORDER INCOME; IV. RECENT U.S. PROPOSALS RELATED TO THE TAXATION OF CROSS-BORDER INCOME. v. RECENT U.S. INTERNATIONAL TAX PROPOSALS COMPAREDChapter 2: OPENING STATEMENT OF RON WYDEN, CHAIRMAN, SENATE COMMITTEE ON FINANCE. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- Chapter 3: TESTIMONY OF ROBERT B. STACK, DEPUTY ASSISTANT SECRETARY FOR INTERNATIONAL TAX AFFAIRS, U.S. DEPARTMENT OF THE TREASURY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! Chapter 4: TESTIMONY OF PASCAL SAINT-AMANS, DIRECTOR, CENTRE FOR TAX POLICY AND ADMINISTRATION, ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!BACKGROUND; NEED FOR INTERNATIONAL TAX REFORM; A COORDINATED APPROACH TO REFORM: THE BEPS PROJECT; CONCLUSION; ANNEX: THE BEPS ACTION PLAN; CHAPTER 5: TESTIMONY OF MIHIR A. DESAI, PROFESSOR OF FINANCE, HARVARD UNIVERSITY. HEARING ON THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT! -- REFERENCES. Chapter 6: STATEMENT OF PETER R. MERRILL, PRINCIPAL, NATIONAL ECONOMICS AND STATISTICS GROUP, PRICEWATERHOUSE COOPERS LLP. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""I. INTRODUCTION; II. OVERVIEW OF U.S. TAXATION OF CORPORATE FOREIGN SOURCE INCOME; III. COMPARISON OF HOW OTHER COUNTRIES TAX CORPORATE FOREIGN SOURCE INCOME; IV. RECENT CORPORATE TAX REFORMS BY OTHER COUNTRIES; V. ECONOMIC EFFECTS OF U.S. INTERNATIONAL TAX SYSTEM; VI. CONCLUSION. Chapter 7: TESTIMONY OF LESLIE ROBINSON, ASSOCIATE PROFESSOR OF BUSINESS ADMINISTRATION, DARTMOUTH COLLEGE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!""A. WHAT IS THE PROBLEM WITH THE CURRENT SYSTEM OF U.S. INTERNATIONAL CORPORATE TAXATION?; B. WHAT ARE SOME OF THE STRENGTHS AND WEAKNESSES OF REFORM ALTERNATIVES?; C. ARE THERE OTHER ISSUES TO CONSIDER WHEN DECIDING ON THE PATH TO REFORM THAT MIGHT NOT HAVE BEEN CONSIDERED SO FAR?; Chapter 8: STATEMENT OF ALLAN SLOAN, SENIOR EDITOR AT LARGE, FORTUNE. HEARING ON ""THE U.S. TAX CODE: LOVE IT, LEAVE IT OR REFORM IT!"" Income tax United States Foreign income. http://id.loc.gov/authorities/subjects/sh85064789 International business enterprises Taxation Law and legislation United States. Investments, Foreign Taxation Law and legislation United States. LAW Military. bisacsh Income tax Foreign income fast International business enterprises Taxation Law and legislation fast Investments, Foreign Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85064789 |
| title | U.S. international tax system : analysis and reform proposals / |
| title_auth | U.S. international tax system : analysis and reform proposals / |
| title_exact_search | U.S. international tax system : analysis and reform proposals / |
| title_full | U.S. international tax system : analysis and reform proposals / Holly Lanford, editor. |
| title_fullStr | U.S. international tax system : analysis and reform proposals / Holly Lanford, editor. |
| title_full_unstemmed | U.S. international tax system : analysis and reform proposals / Holly Lanford, editor. |
| title_short | U.S. international tax system : |
| title_sort | u s international tax system analysis and reform proposals |
| title_sub | analysis and reform proposals / |
| topic | Income tax United States Foreign income. http://id.loc.gov/authorities/subjects/sh85064789 International business enterprises Taxation Law and legislation United States. Investments, Foreign Taxation Law and legislation United States. LAW Military. bisacsh Income tax Foreign income fast International business enterprises Taxation Law and legislation fast Investments, Foreign Taxation Law and legislation fast |
| topic_facet | Income tax United States Foreign income. International business enterprises Taxation Law and legislation United States. Investments, Foreign Taxation Law and legislation United States. LAW Military. Income tax Foreign income International business enterprises Taxation Law and legislation Investments, Foreign Taxation Law and legislation United States |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=851335 |
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