rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Reform of U.S. International Taxation
    sub title: Alternatives
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2007
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Examines and assesses current U.S. system for taxing overseas business, and explores possible revisions to the system, including possible move towards a pure territorial or residence-based tax system. Explains tools used by economist to evaluate the neutrality, efficiency, and competitiveness of various tax systems, including capital export neutrality, capital import neutrality, national neutrality, and capital ownership neutrality. Discusses issues and policy options regarding tax havens, and summarizes general reforms of the corporate tax and implications for international tax treatment.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Competition
  subject:
    topic: Corporations
    topic: Taxation
  subject:
    topic: Tax incentives
  related item:
    title info:
      title: Reform of U.S. International Taxation
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101214
    record change date: 20260501193239.2
    record identifier: in00003416580