U.S. Taxation of Overseas Investment and Income : Background and Issues in 2001.
Discusses the growth of U.S. investment overseas and, against this increased mobility of capital, congressional proposals to revise taxation of U.S. investments and income abroad. Provides background on U.S. position in the world economy and the existing framework of U.S. taxation of foreign income,...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2001.
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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: | Discusses the growth of U.S. investment overseas and, against this increased mobility of capital, congressional proposals to revise taxation of U.S. investments and income abroad. Provides background on U.S. position in the world economy and the existing framework of U.S. taxation of foreign income, the principle of deferral for U.S. corporations with foreign subsidiaries, foreign tax credits and investment incentives, and domestic investment incentives. Reviews policy perspectives and proposals, including capital export neutrality, national neutrality which prescribes a tax burden on foreign investment higher than on domestic investment, competitiveness, territorial taxation, and capital import neutrality. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |