Title Fixing U.S. international taxation / Daniel N. Shaviro

Published Oxford, UK ; New York, NY : Oxford University Press, [2014]

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Description 1 online resource Contents Introduction and overview -- The main building blocks of U.S. international taxation -- Planning and policy issues under the existing U.S. rules -- The global welfare perspective -- The unilateral national welfare perspective -- What is to be done? Summary 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 Bibliography Includes bibliographical references and index Notes Print version Subject International business enterprises -- Taxation -- Law and legislation -- United States Income tax -- United States -- Foreign income. Corporations, American -- Taxation -- Law and legislation -- United States Investments, Foreign -- Taxation -- Law and legislation -- United States Double taxation -- United States LAW -- Military. Corporations, American -- Taxation -- Law and legislation Double taxation Income tax -- Foreign income International business enterprises -- Taxation -- Law and legislation Investments, Foreign -- Taxation -- Law and legislation United States Form Electronic book ISBN 9780199359769 0199359768 9780199359776 0199359776

Other Titles Fixing United States international taxation

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