Coverart for item
The Resource Corporate inversions : motivation and tax reform issues, Fredrick White, editor

Corporate inversions : motivation and tax reform issues, Fredrick White, editor

Label
Corporate inversions : motivation and tax reform issues
Title
Corporate inversions
Title remainder
motivation and tax reform issues
Statement of responsibility
Fredrick White, editor
Contributor
Subject
Language
eng
Summary
The U.S. corporate income tax is based on worldwide economic activity. If all of a corporation's economic activity is in the United States, then tax administration and compliance is, relatively, straight-forward. Many corporations, however, operate in several jurisdictions, which creates complications for tax administration and compliance. Further, corporations may actively choose where and how to organize to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This book examines them in light of recent expans
Member of
Dewey number
658.153
Index
index present
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
White, Fredrick,
Series statement
Economic issues, problems and perspectives
http://library.link/vocab/subjectName
  • Corporations
  • Corporations, Foreign
  • International business enterprises
  • Income tax
Label
Corporate inversions : motivation and tax reform issues, Fredrick White, editor
Instantiates
Publication
Copyright
Note
  • Title from PDF title page (viewed on Sept. 26, 2014)
  • Includes index
Antecedent source
unknown
Color
multicolored
Contents
  • CORPORATE INVERSIONS: MOTIVATION AND TAX REFORM ISSUES; CORPORATE INVERSIONS: MOTIVATION AND TAX REFORM ISSUES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CORPORATE EXPATRIATION, INVERSIONS, AND MERGERS: TAX ISSUES; SUMMARY; INTRODUCTION; U.S. INTERNATIONAL TAX SYSTEM; ANATOMY OF AN INVERSION; RESPONSE TO INITIAL INVERSIONS: THE AMERICAN JOBS CREATION ACT; POST-2004 INVERSIONS AND TREASURY REGULATIONS; POLICY OPTIONS; CONCLUDING THOUGHTS; Chapter 2: REFORM OF U.S. INTERNATIONAL TAXATION: ALTERNATIVES; SUMMARY; INTRODUCTION
  • THE CURRENT SYSTEM AND POSSIBLE REVISIONSNEUTRALITY, EFFICIENCY, AND COMPETITIVENESS; ASSESSING THE EXISTING TAX SYSTEM; TERRITORIAL TAXATION: THE DIVIDEND EXEMPTION PROPOSAL; A RESIDENCE-BASED SYSTEM IN PRACTICE; A MINIMUM TAX APPROACH: CHAIRMAN BAUCUS AND THE SENATE FINANCE COMMITTEE DISCUSSION DRAFT; 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; Chapter 3: INTERNATIONAL CORPORATE TAX RATE COMPARISONS AND POLICY IMPLICATIONS; SUMMARY
  • EFFECTIVE TAX RATE COMPARISONSECONOMIC EFFECTS OF A U.S. RATE CUT; SUMMING UP; APPENDIX. STATUTORY TAX RATES, 1981-2010; Chapter 4: MOVING TO A TERRITORIAL INCOME TAX: OPTIONS AND CHALLENGES; SUMMARY; INTRODUCTION; HOW THE INTERNATIONAL TAX SYSTEM WORKS; THE MAGNITUDE AND DISTRIBUTION OF FOREIGN SOURCE INCOME AND TAXES, ACTUAL AND POTENTIAL; ISSUES IN CONSIDERING TERRITORIAL TAXATION; DESIGN ISSUES IN A TERRITORIAL TAX; ALTERNATIVES TO A TERRITORIAL TAX; APPENDIX. HISTORY OF INTERNATIONAL TAX RULES; INDEX
Control code
ocn891389078
Dimensions
unknown
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9781633219861
Level of compression
unknown
Note
eBooks on EBSCOhost
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)891389078
Label
Corporate inversions : motivation and tax reform issues, Fredrick White, editor
Publication
Copyright
Note
  • Title from PDF title page (viewed on Sept. 26, 2014)
  • Includes index
Antecedent source
unknown
Color
multicolored
Contents
  • CORPORATE INVERSIONS: MOTIVATION AND TAX REFORM ISSUES; CORPORATE INVERSIONS: MOTIVATION AND TAX REFORM ISSUES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CORPORATE EXPATRIATION, INVERSIONS, AND MERGERS: TAX ISSUES; SUMMARY; INTRODUCTION; U.S. INTERNATIONAL TAX SYSTEM; ANATOMY OF AN INVERSION; RESPONSE TO INITIAL INVERSIONS: THE AMERICAN JOBS CREATION ACT; POST-2004 INVERSIONS AND TREASURY REGULATIONS; POLICY OPTIONS; CONCLUDING THOUGHTS; Chapter 2: REFORM OF U.S. INTERNATIONAL TAXATION: ALTERNATIVES; SUMMARY; INTRODUCTION
  • THE CURRENT SYSTEM AND POSSIBLE REVISIONSNEUTRALITY, EFFICIENCY, AND COMPETITIVENESS; ASSESSING THE EXISTING TAX SYSTEM; TERRITORIAL TAXATION: THE DIVIDEND EXEMPTION PROPOSAL; A RESIDENCE-BASED SYSTEM IN PRACTICE; A MINIMUM TAX APPROACH: CHAIRMAN BAUCUS AND THE SENATE FINANCE COMMITTEE DISCUSSION DRAFT; 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; Chapter 3: INTERNATIONAL CORPORATE TAX RATE COMPARISONS AND POLICY IMPLICATIONS; SUMMARY
  • EFFECTIVE TAX RATE COMPARISONSECONOMIC EFFECTS OF A U.S. RATE CUT; SUMMING UP; APPENDIX. STATUTORY TAX RATES, 1981-2010; Chapter 4: MOVING TO A TERRITORIAL INCOME TAX: OPTIONS AND CHALLENGES; SUMMARY; INTRODUCTION; HOW THE INTERNATIONAL TAX SYSTEM WORKS; THE MAGNITUDE AND DISTRIBUTION OF FOREIGN SOURCE INCOME AND TAXES, ACTUAL AND POTENTIAL; ISSUES IN CONSIDERING TERRITORIAL TAXATION; DESIGN ISSUES IN A TERRITORIAL TAX; ALTERNATIVES TO A TERRITORIAL TAX; APPENDIX. HISTORY OF INTERNATIONAL TAX RULES; INDEX
Control code
ocn891389078
Dimensions
unknown
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9781633219861
Level of compression
unknown
Note
eBooks on EBSCOhost
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)891389078

Library Locations

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