U.S. Taxation of Overseas Investment and Income : Background and Issues in 2005.
Examines issues relating to taxation of foreign investments and income of U.S. individuals and corporations. Explains the general framework for taxation of foreign income, the role of the U.S. in the world economy, and the effects of taxation on international investment. Describes current and recent...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2005.
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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. Explains the general framework for taxation of foreign income, the role of the U.S. in the world economy, and the effects of taxation on international investment. Describes current and recent proposals regarding taxation of foreign investments, including the American Jobs Creation Act of 2004, assesses whether current taxation policies serve as incentive, disincentive, or have no effects on foreign investment, and considers possible future issues in taxation of overseas investment and income. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |