Fixing U.S. international taxation / Daniel N. Shaviro.
Material type:
TextPublisher: Oxford, UK ; New York, NY : Oxford University Press, [2014]Description: 1 online resourceContent type: - text
- computer
- online resource
- 9780199359769
- 0199359768
- 9780199359776
- 0199359776
- Fixing United States international taxation
- International business enterprises -- Taxation -- Law and legislation -- United States
- Income tax -- United States -- Foreign income
- Corporations, American -- Taxation -- Law and legislation -- United States
- Investments, Foreign -- Taxation -- Law and legislation -- United States
- Double taxation -- United States
- Double imposition -- États-Unis
- LAW -- Military
- Corporations, American -- Taxation -- Law and legislation
- Double taxation
- Income tax -- Foreign income
- International business enterprises -- Taxation -- Law and legislation
- Investments, Foreign -- Taxation -- Law and legislation
- United States
- 343.7306/8 23
- KF6499.I57 S52 2014
| Item type | Home library | Collection | Call number | Materials specified | Status | Date due | Barcode | |
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Electronic-Books
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OPJGU Sonepat- Campus | E-Books EBSCO | Available |
Print version.
Includes bibliographical references and index.
Introduction and overview -- The main building blocks of U.S. international taxation -- Planning and policy issues under the existing U.S. rules -- The global welfare perspective -- The unilateral national welfare perspective -- What is to be done?
International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of US companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In this book, Shaviro explains why neither of these solutions addresses the fundamental problem at hand.
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