Download Full eBooks in PDF
General Tax Reform Taxation Of Foreign Income Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of General Tax Reform Taxation Of Foreign Income book. This book definitely worth reading, it is an incredibly well-written.
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 232 pages
File Size : 45,5 Mb
Release : 1973
Category : Taxation
ISBN : UOM:39015069665431
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 54,9 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397
The 1987 tax reform package considered.
Author : Jane G. Gravelle
Publisher : DIANE Publishing
Page : 24 pages
File Size : 55,5 Mb
Release : 2011-04
Category : Reference
ISBN : 9781437980899
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 : Gary Clyde Hufbauer
Publisher : Peterson Institute
Page : 340 pages
File Size : 52,6 Mb
Release : 2007
Category : Corporations, Foreign
ISBN : 9780881325737
Author : Benjamin Carton,Emilio Fernández Corugedo,Mr.Benjamin L Hunt
Publisher : International Monetary Fund
Page : 34 pages
File Size : 54,8 Mb
Release : 2019-01-16
Category : Business & Economics
ISBN : 9781484395172
This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a cash-flow tax. This channel induces the corporate sector to invest more, boosting long-run potential output, GDP and consumption, but crowding out consumption in the short run as households save to build up the capital stock. The second channel is the shift from a taxable base that comprises domestic and foreign revenues, to one where only domestic revenues enter. This leads to an appreciation of the currency to offset the competitiveness boost afforded by the tax and maintain domestic investment-saving equilibrium. The paper demonstrates that spillover effects from the tax reform are positive in the long run as other countries’ exports benefit from additional investment in the country undertaking the reform and other countries’ domestic demand benefits from improved terms of trade. The paper also shows that there are substantial benefits when all countries undertake the reform. Finally, the paper demonstrates that in the presence of financial frictions, corporate debt declines under the tax reform as firms are no longer able to deduct interest expenses from their profits. In this case, the tax shifting results in an increase in the corporate risk premia, a near-term decline in output, and a smaller long-run increase in GDP.
Author : United States. General Accounting Office
Publisher : Unknown
Page : 138 pages
File Size : 42,9 Mb
Release : 1978
Category : Americans
ISBN : STANFORD:36105127391865
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 588 pages
File Size : 44,8 Mb
Release : 1973
Category : Taxation
ISBN : UOM:39015069664434
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 354 pages
File Size : 43,6 Mb
Release : 1973
Category : Taxation
ISBN : LOC:0018707602A
Author : Anonim
Publisher : Unknown
Page : 152 pages
File Size : 54,9 Mb
Release : 1985
Category : Aliens
ISBN : SRLF:AA0000180950
Author : James Alm,Jorge Martinez-Vazquez,Mark Rider
Publisher : Springer Science & Business Media
Page : 498 pages
File Size : 55,5 Mb
Release : 2005-11-29
Category : Business & Economics
ISBN : 0387299122
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 252 pages
File Size : 49,7 Mb
Release : 1973
Category : Taxation
ISBN : UCR:31210019112208
Author : American Law Institute
Publisher : Unknown
Page : 546 pages
File Size : 42,7 Mb
Release : 1987
Category : Aliens
ISBN : STANFORD:36105061894619
Proposals on United States taxation of foreign persons and of the foreign income of United States persons.
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 960 pages
File Size : 42,7 Mb
Release : 1973
Category : Taxation
ISBN : STANFORD:36105006325620
Author : Michael J. McIntyre
Publisher : MICHIE
Page : 576 pages
File Size : 40,7 Mb
Release : 1989
Category : Law
ISBN : UOM:35128000989358
Author : Brian J. Arnold
Publisher : Kluwer Law International B.V.
Page : 234 pages
File Size : 48,7 Mb
Release : 2019-01-14
Category : Law
ISBN : 9789403501727
Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The Primer provides the reader with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries. This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development's (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive, and continuing issues concerning the digital economy. The book strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following: • role of the tax adviser in planning international transactions; • taxation of residents on foreign income and of nonresidents on domestic income; • mechanisms used to mitigate the risks to taxpayers of international double taxation; • transfer pricing rules to prevent the avoidance of tax by multinational corporations; • anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; • overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and • challenges posed by taxation of income derived from the digital economy. An extensive glossary of international tax terms is included. With examples of typical international tax planning techniques and descriptions of the work of the major international organizations that play an important role with respect to international tax, the Primer remains the preeminent first recourse for professionals in the field. Although of greatest value to students, tax practitioners and government officials confronting international tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.
