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Bibliographic Details
Main Authors:	Hufbauer, Gary Clyde 1939- (Author), Assa, Ariel (Author)
Format:	Book
Language:	English
Published:	Washington, DC Peterson Institute for International Economics 2007
Subjects:	Steuerrecht Steuerreform Internationales Steuerrecht Multinationales Unternehmen USA
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016274222&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Physical Description:	XVII, 319 S. graph. Darst.
ISBN:	9780881324051

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Record in the Search Index

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adam_text	RP US TAXATION OF FOREIGN INCOME CONTENTS PREFACE XIII ACKNOWLEDGMENTS XVII 1 INTRODUCTION 1 THE US ROLE IN THE WORLD ECONOMY: FIVE DECADES OF CHANGE 2 FOREIGN-OWNED ASSETS IN THE UNITED STATES 6 INTERNATIONALIZATION OF THE US ECONOMY 10 THE RISE OF HIGH TECHNOLOGY 13 HEADQUARTERS FOR MNES 21 2 CORPORATE TAXATION 25 HISTORICAL BACKGROUND 26 INCIDENCE OF THE CORPORATE INCOME TAX 28 RELEVANCE TO INTERNATIONAL TAX ISSUES 41 3 TRADITIONAL TAX DOCTRINE FOR FOREIGN INCOME 51 CAPITAL EXPORT NEUTRALITY 54 NATIONAL NEUTRALITY 63 CAPITAL IMPORT NEUTRALITY 65 CAPITAL EXPORT NEUTRALITY AND CAPITAL IMPORT NEUTRALITY THEORIES IN TAX REALITY 69 CAPITAL OWNERSHIP NEUTRALITY 72 REVENUE CONSIDERATIONS 73 THE FUTURE DEBATE 77 VII 4 RESIDENCE TAXATION FOR PORTFOLIO INVESTMENT INCOME 79 THE RISE OF PORTFOLIO CAPITAL 79 APPLYING CAPITAL EXPORT NEUTRALITY LOGIC TO PORTFOLIO INCOME 81 RESIDENCE-ONLY TAXATION OF PORTFOLIO INCOME 83 COOPERATION AGAINST TAX AVOIDANCE 86 OECD PROJECT ON HARMFUL TAX COMPETITION 88 THE USA PATRIOT ACT AND ANTI-MONEY LAUNDERING INITIATIVES 92 RECOMMENDATIONS 94 5 MULTINATIONAL FIRMS IN THE WORLD ECONOMY 99 STRATEGIC ARGUMENTS 101 A MODEL OF OPERATING PROFITS AND HEADQUARTERS COSTS 109 RESTRICTIVE POLICIES AND NATIONAL PROSPERITY 114 TAX POLICY IMPLICATIONS 119 6 AGENDA FOR MODEST REFORM: A TERRITORIAL SYSTEM 123 THE TERRITORIAL SYSTEM 133 ANTIABUSE MEASURES 152 TAX TREATY POLICY 163 REVENUE IMPLICATIONS 166 APPENDIX A1 175 HISTORY OF US TAXATION OF FOREIGN INCOME OF US CORPORATIONS (EXCLUDING MERCHANDISE EXPORT INCOME) APPENDIX A2 191 HISTORY OF US FOREIGN TAX CREDIT LIMITATIONS APPENDIX A3 197 HISTORY OF US DEFERRAL OF CURRENT TAXATION OF CONTROLLED FOREIGN CORPORATIONS APPENDIX A4 203 HISTORY OF US TAXATION OF MERCHANDISE EXPORT INCOME APPENDIX A5 211 HISTORY OF US TAXATION OF FOREIGN CORPORATIONS DOING BUSINESS IN THE UNITED STATES APPENDIX A6 223 HISTORY OF SOURCE-OF-INCOME RULES PRIOR TO THE TAX REFORM ACT OF 1986 APPENDIX A7 227 COMPARISON OF SOURCE-OF-INCOME RULES BEFORE AND AFTER THE TAX REFORM ACT OF 1986 VIII APPENDIX A8 233 ALLOCATION-OF-EXPENSES RULES APPENDIX A9 243 HISTORY OF RULES FOR INTERCOMPANY PRICING BETWEEN US AND AFFILIATED FOREIGN CORPORATIONS APPENDIX B 255 METHODS FOR REDUCING CORPORATE INCOME TAXES APPENDIX C1 261 A SIMPLE MODEL OF WORLD PORTFOLIO CAPITAL FLOWS APPENDIX C2 265 TEMPORARY TAXES ON PORTFOLIO CAPITAL APPENDIX C3 267 CONDITIONS FOR REIMBURSEMENT OF THE BACKUP WITHHOLDING TAX APPENDIX D 269 THE SIMPLE ECONOMICS OF IMPERFECT COMPETITION APPENDIX E 275 ELECTRONIC COMMERCE APPENDIX F 295 REVENUE ON FOREIGN INVESTMENT IN THE UNITED STATES REFERENCES 297 INDEX 309
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author	Hufbauer, Gary Clyde 1939- Assa, Ariel
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spellingShingle	Hufbauer, Gary Clyde 1939- Assa, Ariel US taxation of foreign income Steuerrecht (DE-588)4116614-0 gnd Steuerreform (DE-588)4057455-6 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd
subject_GND	(DE-588)4116614-0 (DE-588)4057455-6 (DE-588)4027451-2 (DE-588)4075092-9 (DE-588)4078704-7
title	US taxation of foreign income
title_auth	US taxation of foreign income
title_exact_search	US taxation of foreign income
title_full	US taxation of foreign income Gary Clyde Hufbauer ; Ariel Assa
title_fullStr	US taxation of foreign income Gary Clyde Hufbauer ; Ariel Assa
title_full_unstemmed	US taxation of foreign income Gary Clyde Hufbauer ; Ariel Assa
title_short	US taxation of foreign income
title_sort	us taxation of foreign income
topic	Steuerrecht (DE-588)4116614-0 gnd Steuerreform (DE-588)4057455-6 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd
topic_facet	Steuerrecht Steuerreform Internationales Steuerrecht Multinationales Unternehmen USA
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