U.S. Taxation of Overseas Investment and Income Background and Issues in 2002.

Saved in:

Bibliographic Details
Corporate author / creator:	Library of Congress. Congressional Research Service.
Imprint:	[S.l] : [s.n.], 2002.
Description:	22 p. : digital, PDF file.
Language:	English
Subject:	Saving and investment. Income tax. Tax incentives.
Format:	E-Resource U.S. Federal Government Document Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/10617199

Hidden Bibliographic Details
Other uniform titles:	ProQuest U.S. Congressional Research Digital Collection.
Notes:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report.
Summary:	Discusses the growth of U.S. investment overseas and, against this increased mobility of capital, congressional proposals to revise taxation of U.S. investments and income abroad. Provides background on U.S. position in the world economy and the existing framework of U.S. taxation of foreign income, the principle of deferral for U.S. corporations with foreign subsidiaries, foreign tax credits and investment incentives, and domestic investment incentives. Reviews policy perspectives and proposals, including capital export neutrality, national neutrality which prescribes a tax burden on foreign investment higher than on domestic investment, competitiveness, territorial taxation, and capital import neutrality.
Other form:	Microfiche version: Library of Congress. Congressional Research Service. U.S. Taxation of Overseas Investment and Income

Similar Items