Tax Reform and Foreign Investment in the United States PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Tax Reform and Foreign Investment in the United States PDF full book. Access full book title Tax Reform and Foreign Investment in the United States by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures. Download full books in PDF and EPUB format.
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 120
Get Book
Book Description
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 120
Get Book
Book Description
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 232
Get Book
Book Description
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher:
ISBN: 9780160905636
Category : Corporations
Languages : en
Pages : 113
Get Book
Book Description
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1451960271
Category : Business & Economics
Languages : en
Pages : 66
Get Book
Book Description
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 186
Get Book
Book Description
Author: William Sprague Barnes
Publisher: Princeton, N.J. : Tax Institute of America
ISBN:
Category : Income tax
Languages : en
Pages : 296
Get Book
Book Description
Author: Sebastian Beer
Publisher: International Monetary Fund
ISBN: 1484367545
Category : Business & Economics
Languages : en
Pages : 36
Get Book
Book Description
This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among other findings, how the interest limitation and the Foreign Derived Intangible Income provision can raise or reduce rates. It tentatively estimates that under constant policies elsewhere, the rate cut will reduce tax revenue from multinationals in other countries by on average 1.6 to 5.2 percent. If other countries react in line with historical reaction functions, the revenue loss from multinationals rises to an average of 4.5 to 13.5 percent. The paper also discusses profit-shifting, real location, and policy reactions from the more complex features of the reform.
Author: Jane G. Gravelle
Publisher: DIANE Publishing
ISBN: 1437980899
Category : Reference
Languages : en
Pages : 24
Get Book
Book Description
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: National Research Council
Publisher: National Academies Press
ISBN: 030906368X
Category : Political Science
Languages : en
Pages : 169
Get Book
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.
Author: Alberto Giovannini
Publisher: University of Chicago Press
ISBN: 9780226297019
Category : Business & Economics
Languages : en
Pages : 348
Get Book
Book Description
This book presents research on how taxes affect the investment and financing decisions of multinationals. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies.
