U.S. Taxation of Overseas Investment and Income : Background and Issues.

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. Reviews possible issues in 2...

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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], 2009.
Series:U.S. Congressional Research.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
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. Reviews possible issues in 2009 and beyond, and H.R. 3970, the Tax Reduction and Reform Act of 2007, to change tax treatment of overseas income and investment.
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.