The Operation and Effect of the Possessions Corporation System of Taxation

The Operation and Effect of the Possessions Corporation System of Taxation PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 192

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The Operation and Effect of the Possessions Corporation System of Taxation

The Operation and Effect of the Possessions Corporation System of Taxation PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 192

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Book Description


Puerto Rico and the Section 936 Tax Credit

Puerto Rico and the Section 936 Tax Credit PDF Author: Mary Ellen O'Toole
Publisher: DIANE Publishing
ISBN: 9780788102110
Category : Business & Economics
Languages : en
Pages : 74

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Book Description
The Section 936 tax credit primarily affects Puerto Rico and the subsidiaries of U.S. companies that operate there. Under this section, income earned by U.S. firms from operations in U.S. possessions is effectively exempt from federal corporate income taxes. This comprehensive report reviews all aspects of Section 936. 30 charts and tables.

Tax Policy

Tax Policy PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : International business enterprises
Languages : en
Pages : 72

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International Taxation and Multinational Activity

International Taxation and Multinational Activity PDF Author: James R. Hines
Publisher: University of Chicago Press
ISBN: 0226341755
Category : Business & Economics
Languages : en
Pages : 285

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Book Description
Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.

Patient Care Under Uncertainty

Patient Care Under Uncertainty PDF Author: Charles F. Manski
Publisher: Princeton University Press
ISBN: 0691194734
Category : Business & Economics
Languages : en
Pages : 184

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Book Description
For the past few years, the author, a renowned economist, has been applying the statistical tools of economics to decision making under uncertainty in the context of patient health status and response to treatment. He shows how statistical imprecision and identification problems affect empirical research in the patient-care sphere.

United States Code

United States Code PDF Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 906

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Population, Migration, and Socioeconomic Outcomes among Island and Mainland Puerto Ricans

Population, Migration, and Socioeconomic Outcomes among Island and Mainland Puerto Ricans PDF Author: Marie T. Mora
Publisher: Lexington Books
ISBN: 1498516874
Category : Business & Economics
Languages : en
Pages : 243

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Book Description
At the landmark centennial anniversary of the 1917 Jones-Shafroth Act, which granted Puerto Ricans U.S. citizenship, the island confronts an unfolding humanitarian crisis initially triggered by an acute economic crisis surging since 2006. Analyzing large datasets such as the American Community Survey and the Puerto Rican Community Survey, this book represents the first comprehensive analysis of the socioeconomic and demographic consequences of “La Crisis Boricua” for Puerto Ricans on the island and mainland, including massive net outmigration from the island on a scale not seen for sixty years; a shrinking and rapidly aging population; a shut-down of high-tech industries; a significant loss in public and private sector jobs; a deteriorating infrastructure; higher sales taxes than any of the states; $74 billion in public debt plus another $49 billion in unfunded pension obligations; and defaults on payments to bondholders. This book also discusses how the socioeconomic and demographic outcomes differ among stateside Puerto Ricans, including recent migrants, in traditional settlement areas such as New York versus those in newer settlement areas such as Florida and Texas. Florida is now home to 1.1 million Puerto Ricans (essentially the same number as those living in New York) and received a full third of the migrants from the island to mainland during this time. Scholars interested in the transition of migrants into their receiving communities (regardless of the Puerto Rican case) will also find this book to be of interest, particularly with respect to the comparative analyses on earnings, the likelihood of being impoverished, and self-employment.

Revenue Options

Revenue Options PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Debts, Public
Languages : en
Pages : 32

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U.S. Tax Guide for Aliens

U.S. Tax Guide for Aliens PDF Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52

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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.