Fixing U.S. international taxation /

Fixing U.S. international taxation /

"International tax rules, which determine how countries tax cross-border investment, have become increasingly important in this era of globalization. The U.S. rules are widely recognized as even more dysfunctional than those in most other countries, and yet the debate about how to fix them rema...

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Bibliographic Details
Main Author: Shaviro, Daniel N.
Format: Book
Language:English
Published: Oxford, UK ; New York, NY : Oxford University Press, [2014]
Subjects:
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
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Table of Contents:
  • 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?

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