|
|
Title: |
Territorial Taxes |
| Sub-title: |
Proposals & Perspectives |
Search Result:
| Edited by: |
Charlotte Ecton, Sam Hamlin |
| ISBN10-13: |
162257978X : 9781622579785 |
| Format: |
Hardback |
| Size: |
230x155mm |
| Pages: |
139 |
| Weight: |
.490 Kg. |
| Published: |
Nova Science Publishers, Inc (US) - March 2013 |
| List Price: |
194.99 Pounds Sterling |
| Availability: |
In Stock
Qty Available: 2 |
| Subjects: |
Politics & government : Economics |
| Tax reform is a perennial issue before Congress. One area of increasing attention is the taxation of U.S. companies on the income they earn abroad. Business leaders have been urging a movement toward a territorial tax, which would generally eliminate U.S. income taxes on active foreign source income. Tax on the income of foreign subsidiaries is deferred until repatriated and tax can be avoided by not repatriating income. Economists have traditionally analysed the foreign tax system in terms of economic efficiency. Economic theory tends to support, on efficiency grounds, a world-wide system in which income from U.S. investment earned abroad is subject to the same tax, or as close to the same tax as possible, as that on domestic investment. This book provides an overview of how the international tax system works and describes the magnitude and distribution of foreign source income and taxes, with a focus on the alternative features of a territorial tax and their consequences. |
| Table of Contents: |
| Preface; Moving to a Territorial Income Tax: Options & Challenges; Reform of U.S. International Taxation: Alternatives; International Corporate Tax Rate Comparisons & Policy Implications; Testimony of T Timothy Tuerff, Partner, Deloitte Tax LLP. Hearing on "International Tax Reform Discussion Draft"; Testimony of David G Noren, Partner, McDermott Will & Emery LLP. Hearing on "International Tax Reform Discussion Draft"; Testimony of Paul W Oosterhuis, Partner, Skadden, Arps, Slate, Meagher & Flom LLP. Hearing on "International Tax Reform Discussion Draft"; Testimony of Martin A Sullivan, Contributing Editor, Tax Analysts. Hearing on "International Tax Reform Discussion Draft"; Index. |
|
|
Item added to 
.png "Click here for catalogues")
