| Description |
1 online resource. |
| Physical Medium |
polychrome |
| Description |
text file |
| Series |
Economic issues, problems and perspectives
|
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Economic issues, problems and perspectives series.
|
| Note |
Title from PDF title page (viewed on Sept. 26, 2014). |
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Includes index. |
| Contents |
CORPORATE INVERSIONS: MOTIVATION AND TAX REFORM ISSUES; CORPORATE INVERSIONS: MOTIVATION AND TAX REFORM ISSUES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CORPORATE EXPATRIATION, INVERSIONS, AND MERGERS: TAX ISSUES; SUMMARY; INTRODUCTION; U.S. INTERNATIONAL TAX SYSTEM; ANATOMY OF AN INVERSION; RESPONSE TO INITIAL INVERSIONS: THE AMERICAN JOBS CREATION ACT; POST-2004 INVERSIONS AND TREASURY REGULATIONS; POLICY OPTIONS; CONCLUDING THOUGHTS; Chapter 2: REFORM OF U.S. INTERNATIONAL TAXATION: ALTERNATIVES; SUMMARY; INTRODUCTION. |
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THE CURRENT SYSTEM AND POSSIBLE REVISIONSNEUTRALITY, EFFICIENCY, AND COMPETITIVENESS; ASSESSING THE EXISTING TAX SYSTEM; TERRITORIAL TAXATION: THE DIVIDEND EXEMPTION PROPOSAL; A RESIDENCE-BASED SYSTEM IN PRACTICE; A MINIMUM TAX APPROACH: CHAIRMAN BAUCUS AND THE SENATE FINANCE COMMITTEE DISCUSSION DRAFT; PRESIDENT OBAMA'S PROPOSALS TO RESTRICT DEFERRAL AND CROSS-CREDITING; TAX HAVENS: ISSUES AND POLICY OPTIONS; GENERAL REFORMS OF THE CORPORATE TAX AND IMPLICATIONS FOR INTERNATIONAL TAX TREATMENT; Chapter 3: INTERNATIONAL CORPORATE TAX RATE COMPARISONS AND POLICY IMPLICATIONS; SUMMARY. |
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EFFECTIVE TAX RATE COMPARISONSECONOMIC EFFECTS OF A U.S. RATE CUT; SUMMING UP; APPENDIX. STATUTORY TAX RATES, 1981-2010; Chapter 4: MOVING TO A TERRITORIAL INCOME TAX: OPTIONS AND CHALLENGES; SUMMARY; INTRODUCTION; HOW THE INTERNATIONAL TAX SYSTEM WORKS; THE MAGNITUDE AND DISTRIBUTION OF FOREIGN SOURCE INCOME AND TAXES, ACTUAL AND POTENTIAL; ISSUES IN CONSIDERING TERRITORIAL TAXATION; DESIGN ISSUES IN A TERRITORIAL TAX; ALTERNATIVES TO A TERRITORIAL TAX; APPENDIX. HISTORY OF INTERNATIONAL TAX RULES; INDEX. |
| Summary |
The U.S. corporate income tax is based on worldwide economic activity. If all of a corporation's economic activity is in the United States, then tax administration and compliance is, relatively, straight-forward. Many corporations, however, operate in several jurisdictions, which creates complications for tax administration and compliance. Further, corporations may actively choose where and how to organize to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This book examines them in light of recent expans. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Corporations -- Taxation -- Law and legislation -- United States.
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Corporations -- Taxation -- Law and legislation. |
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United States. |
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Corporations, Foreign -- Law and legislation -- Taxation -- United States.
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Corporations, Foreign -- Law and legislation. |
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Taxation. |
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International business enterprises -- Taxation -- United States.
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International business enterprises -- Taxation. |
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Income tax -- United States -- Foreign income.
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Income tax. |
| Genre/Form |
Electronic books.
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Electronic books.
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| Added Author |
White, Fredrick (Editor), editor.
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| Other Form: |
Print version: White, Fredrick. Corporate Inversions : Motivation and Tax Reform Issues. Hauppauge : Nova Science Publishers, Inc., ©2014 9781633219663 |
| ISBN |
9781633219861 (electronic book) |
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1633219860 (electronic book) |
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