Tax Treaty Legislation in the 111th Congress : Explanation and Economic Analysis.
Explains taxation of foreign firms in the U.S. and practice of "treaty shopping," where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the U.S. Reviews measures to cu...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2009.
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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: | Explains taxation of foreign firms in the U.S. and practice of "treaty shopping," where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the U.S. Reviews measures to curb treaty shopping in H.R. 3200, the America's Affordable Health Choices Act of 2009; H.R. 2419, the omnibus 2007 farm bill; and H.R. 3970, the Tax Reduction and Reform Act of 2007. Presents pro/con arguments, reviews alternative approaches and previous legislation, and provides economic analysis of restrictions on treaty shopping. |
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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. |