An Examination of U. S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U. S. -Based Operations

An Examination of U. S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U. S. -Based Operations PDF Author: United States. Congress
Publisher: Createspace Independent Publishing Platform
ISBN: 9781985319257
Category :
Languages : en
Pages : 306

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Book Description
An examination of U.S. tax policy and its effects on the domestic and international competitiveness of U.S.-based operations : hearing before the Committee on Finance, United States Senate, One Hundred Eighth Congress, first session, July 8, 2003.

An Examination of U. S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U. S. -Based Operations

An Examination of U. S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U. S. -Based Operations PDF Author: United States. Congress
Publisher: Createspace Independent Publishing Platform
ISBN: 9781985319257
Category :
Languages : en
Pages : 306

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Book Description
An examination of U.S. tax policy and its effects on the domestic and international competitiveness of U.S.-based operations : hearing before the Committee on Finance, United States Senate, One Hundred Eighth Congress, first session, July 8, 2003.

An Examination of U.S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U.S.-based Operations

An Examination of U.S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U.S.-based Operations PDF Author: United States Senate
Publisher:
ISBN:
Category :
Languages : en
Pages : 306

Get Book Here

Book Description
An examination of U.S. tax policy and its effects on the domestic and international competitiveness of U.S.-based operations: hearing before the Committee on Finance, United States Senate, One Hundred Eighth Congress, first session, July 8, 2003.

An Examination of U.S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U.S.-based Operations

An Examination of U.S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U.S.-based Operations PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 450

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Book Description


An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations

An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 300

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Book Description


An Examination of U. S. Tax Policy and Its Effects on the International Competitiveness of U. S. -Owned Foreign Operations

An Examination of U. S. Tax Policy and Its Effects on the International Competitiveness of U. S. -Owned Foreign Operations PDF Author: United States. Congress
Publisher: Createspace Independent Publishing Platform
ISBN: 9781985319301
Category :
Languages : en
Pages : 292

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Book Description
An examination of U.S. tax policy and its effects on the international competitiveness of U.S.-owned foreign operations : hearing before the Committee on Finance, United States Senate, One Hundred Eighth Congress, first session, July 15, 2003.

An Examination of U.S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U.S.-based Operations

An Examination of U.S. Tax Policy and Its Effects on the Domestic and International Competitiveness of U.S.-based Operations PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 312

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Book Description


An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations

An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 292

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Book Description


Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure PDF Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388

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Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Borderline Case

Borderline Case PDF Author: National Research Council
Publisher: National Academies Press
ISBN: 030906368X
Category : Political Science
Languages : en
Pages : 169

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Book Description
The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nationsâ€"firms that account for more than three-quarters of corporate R&D spending in the United Statesâ€"have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R&D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R&D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business.

Report on the Activities of the Committee on Finance of the United States Senate During the ... Congress Pursuant to Rule XXVI of the Standing Rules of the United States Senate

Report on the Activities of the Committee on Finance of the United States Senate During the ... Congress Pursuant to Rule XXVI of the Standing Rules of the United States Senate PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 88

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Book Description