| Description |
1 online resource |
| Physical Medium |
polychrome |
| Description |
text file |
| Bibliography |
Includes bibliographical references and index. |
| Contents |
Introduction and overview -- The main building blocks of U.S. international taxation -- Planning and policy issues under the existing U.S. rules -- The global welfare perspective -- The unilateral national welfare perspective -- What is to be done? |
| Summary |
International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of US companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In this book, Shaviro explains why neither of these solutions addresses the fundamental problem at hand. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
International business enterprises -- Taxation -- Law and legislation -- United States.
|
|
International business enterprises -- Taxation -- Law and legislation. |
|
United States. |
|
Income tax -- United States -- Foreign income.
|
|
Income tax. |
|
Corporations, American -- Taxation -- Law and legislation -- United States.
|
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Investments, Foreign -- Taxation -- Law and legislation -- United States.
|
|
Corporations, American -- Taxation -- Law and legislation. |
|
Double taxation -- United States.
|
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Investments, Foreign -- Taxation -- Law and legislation. |
|
Double taxation. |
|
LAW -- Military. |
|
Income tax -- Foreign income. |
| Genre/Form |
Electronic books.
|
| Added Title |
Fixing United States international taxation |
| Other Form: |
Print version: Shaviro, Daniel N. Fixing U.S. international taxation 9780199359752 (DLC) 2013026835 (OCoLC)854761707 |
| ISBN |
9780199359769 (electronic book) |
|
0199359768 (electronic book) |
|
9780199359776 |
|
0199359776 |
|
9780199359752 |
|
019935975X |
|
