Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 84
Book Description
Taxation of Foreign Investment in U.S. Real Estate
Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 84
Book Description
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 84
Book Description
U.S. Tax Guide for Aliens
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
US Taxation of Foreign Income
Author: Gary Clyde Hufbauer
Publisher: Peterson Institute
ISBN: 0881325732
Category : Corporations, Foreign
Languages : en
Pages : 340
Book Description
Publisher: Peterson Institute
ISBN: 0881325732
Category : Corporations, Foreign
Languages : en
Pages : 340
Book Description
Taxation in the Global Economy
Author: Assaf Razin
Publisher: University of Chicago Press
ISBN: 0226705889
Category : Business & Economics
Languages : en
Pages : 456
Book Description
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Publisher: University of Chicago Press
ISBN: 0226705889
Category : Business & Economics
Languages : en
Pages : 456
Book Description
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Foreign Direct Investment and Tax Competition
Author: John H. Mutti
Publisher: Peterson Institute
ISBN: 9780881323528
Category : Business & Economics
Languages : en
Pages : 148
Book Description
Addresses the nature and extent of the international mobility of foreign direct investment and how tax competition is affecting the structure of national tax systems, and how efforts at international coordination of tax policy will affect such changes.
Publisher: Peterson Institute
ISBN: 9780881323528
Category : Business & Economics
Languages : en
Pages : 148
Book Description
Addresses the nature and extent of the international mobility of foreign direct investment and how tax competition is affecting the structure of national tax systems, and how efforts at international coordination of tax policy will affect such changes.
The Effect of Treaties on Foreign Direct Investment
Author: Karl P Sauvant
Publisher: Oxford University Press
ISBN: 0199745188
Category : Law
Languages : en
Pages : 795
Book Description
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Publisher: Oxford University Press
ISBN: 0199745188
Category : Law
Languages : en
Pages : 795
Book Description
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
U.S. Taxation of Foreign Source Income of Individuals and Corporations and the Domestic International Sales Corporation Provisions
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 40
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 40
Book Description
Foreign Portfolio Investments in the United States
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on International Finance and Resources
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 50
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 50
Book Description
Corporate Income Taxes under Pressure
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
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.
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
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.
Foreign Direct Investment in the United States, 1980
Author:
Publisher:
ISBN:
Category : Balance of payments
Languages : en
Pages : 284
Book Description
Publisher:
ISBN:
Category : Balance of payments
Languages : en
Pages : 284
Book Description