Fixing U.S. international taxation /:

International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible...

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Bibliographische Detailangaben
1. Verfasser: Shaviro, Daniel N. (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Oxford, UK ; New York, NY : Oxford University Press, [2014]
Schlagworte:
Online-Zugang:Volltext
Zusammenfassung:International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of US companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In this book, Shaviro explains why neither of these solutions addresses the fundamental problem at hand.
Beschreibung:1 online resource
Bibliographie:Includes bibliographical references and index.
ISBN:9780199359769
0199359768
9780199359776
0199359776

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