U.S. Taxation of Overseas Investment and Income : Background and Issues in 2004.
Examines issues relating to taxation of foreign investments and income of U.S. individuals and corporations. Assesses status of U.S. in the world economy, explains the general framework for taxation of foreign income, and reviews the policy of allowing deferred payment of foreign-source income under...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2004.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Examines issues relating to taxation of foreign investments and income of U.S. individuals and corporations. Assesses status of U.S. in the world economy, explains the general framework for taxation of foreign income, and reviews the policy of allowing deferred payment of foreign-source income under certain circumstances. Discusses the foreign tax credit and domestic investment incentives, offers perspectives on various tax policy issues, and describes current and recent proposals regarding taxation of foreign investments. Outlines other relevant issues, including tax competition and tax havens, and IRS information reporting regulations for foreigners' bank interest. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |