Current U.S. International Tax Regime
Author | : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight |
Publisher | : |
Total Pages | : 104 |
Release | : 2000 |
Genre | : Business & Economics |
ISBN | : |
Download Current Us International Tax Regime full books in PDF, epub, and Kindle. Read online free Current Us International Tax Regime ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight |
Publisher | : |
Total Pages | : 104 |
Release | : 2000 |
Genre | : Business & Economics |
ISBN | : |
Author | : Martin Feldstein |
Publisher | : University of Chicago Press |
Total Pages | : 338 |
Release | : 2007-12-01 |
Genre | : Business & Economics |
ISBN | : 0226241874 |
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
Author | : United States House of Representatives |
Publisher | : |
Total Pages | : 96 |
Release | : 2020-02-23 |
Genre | : |
ISBN | : |
Current U.S. international tax regime: hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Sixth Congress, first session, June 22, 1999.
Author | : Emanuel Kopp |
Publisher | : International Monetary Fund |
Total Pages | : 37 |
Release | : 2019-05-31 |
Genre | : Business & Economics |
ISBN | : 1498317049 |
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 104 |
Release | : 2017-07-27 |
Genre | : |
ISBN | : 9264278796 |
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).
Author | : Jane G. Gravelle |
Publisher | : DIANE Publishing |
Total Pages | : 24 |
Release | : 2011-04 |
Genre | : Reference |
ISBN | : 1437980899 |
Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its basic structure be reformed? Contents of this report: The Current System and Possible Revisions; Neutrality, Efficiency, and Competitiveness; Assessing the Existing Tax System; Territorial Taxation: The Dividend Exemption Proposal; A Residence-Based System in Practice; 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. Charts and tables. This is a print on demand edition of an important, hard-to-find publication.
Author | : Paul R. McDaniel |
Publisher | : Springer |
Total Pages | : 232 |
Release | : 1981-06-17 |
Genre | : Business & Economics |
ISBN | : |
This book presents the basic priciples and rules of the United States international tax system in a relatively brief form. The purpose is to provide an overview of the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work or carry on a trade or business in the US or abroad.