|
Title: |
Taxing U.S. Multinational Corporations |
| Sub-title: |
Policy Options & Considerations |
Search Result:
| Edited by: |
Angelique Gilder |
| ISBN10-13: |
1626181454 : 9781626181458 |
| Format: |
Hardback |
| Size: |
230x155mm |
| Pages: |
161 |
| Weight: |
.514 Kg. |
| Published: |
Nova Science Publishers, Inc (US) - May 2013 |
| List Price: |
194.99 Pounds Sterling |
| Availability: |
In Stock
Qty Available: 3 |
| Subjects: |
Economics : Business & management |
| In 2008, 12 percent of all federal revenues came from corporate income taxes. About half was paid by multinational corporations reporting income from foreign countries. How the federal government taxes U.S. multinational corporations has consequences for the U.S. economy overall as well as for the federal budget. Tax policies influence businesses' choices about how and where to invest, particularly as corporations assess whether it is more profitable to locate business operations in the United States or abroad. The tax laws also can create opportunities for tax avoidance by allowing multinational corporations to use accounting or other legal strategies to report income and expenses for their U.S. and foreign operations in ways that reduce their overall tax liability. This book examines policy options addressing particular concerns about the current system of taxation, with a focus on multinational corporations' investment strategies and reporting of income as well as U.S. revenues from corporate income taxes. |
| Table of Contents: |
| Preface; Options for Taxing U.S. Multinational Corporations; Moving to a Territorial Income Tax: Options & Challenges; Background and Selected Issues Related To The U.S. International Tax System & Systems That Exempt Foreign Business Income; International Corporate Tax Rate Comparisons & Policy Implications; Index. |