U.S. Tax Payments by Foreign-Owned Firms.

Examines U.S. income tax payments by foreign-owned firms, and tax avoidance by financing U.S. investments with large amounts of intrafirm debts ("earnings stripping") and charging U.S. subsidiaries inflated prices for intrafirm transfers of goods. Also discusses relevant provisions of the...

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Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1990.
Series:	U.S. Congressional Research.
Subjects:	Corporations, Foreign. Tax evasion. Income tax. Electronic books.
Online Access:	Connect to the full text of this electronic book