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Download U.S. Taxation of International Income: Blueprint for Reform fb2, epub

by Gary Clyde Hufbauer

Download U.S. Taxation of International Income: Blueprint for Reform fb2, epub

ISBN: 0881321788
Author: Gary Clyde Hufbauer
Language: English
Publisher: Peterson Inst for Intl Economics; 1st edition (December 1, 1992)
Pages: 276
Category: Economics
Subcategory: Money
Rating: 4.7
Votes: 221
Size Fb2: 1432 kb
Size ePub: 1958 kb
Size Djvu: 1884 kb
Other formats: mbr mobi lit rtf


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Taxation of International Income book. Taxation of International Income: Blueprint for Reform as Want to Read: Want to Read savin. ant to Read. by Gary Clyde Hufbauer.

S. Taxation of International Income : Blueprint for Reform. Book by Hufbauer, Gary Clyde.

Gary Clyde Hufbauer, nonresident senior fellow, was the Institute's .

Gary Clyde Hufbauer, nonresident senior fellow, was the Institute's Reginald Jones Senior Fellow from 1992 to January 2018. Hufbauer has written extensively on international trade, investment, and tax issues.

Total downloads of all papers by Gary Clyde Hufbauer. Base Erosion and Profit Shifting (BEPS), Corporate Taxes, International Taxation, Tax Policy. 7. What's on the Table?

Total downloads of all papers by Gary Clyde Hufbauer. Peter G. Peterson Institute for International Economics. 1750 Massachusetts Avenue, NW. Washington, DC 20036. Institute for International Economics. Reginald Jones Senior Fellow. What's on the Table?

Gary Clyde Hufbauer, Ariel Assa

Gary Clyde Hufbauer, Ariel Assa.

Taxation of International Income. Proposals for major reforms in American taxation, analysis of existing laws and practice, and arguments about the pros and cons of alternatives combine to make this a most useful book in a field usually closed to all but specialists.

Contributors describe the basic provisions of the . tax code with respect to international transactions, highlighting the changes contained in the . of optimal international tax policy.

gary clyde hufbauer & joanna M. van rooij, . 9. Id. 10. See Hufbauer 1999a, supra note 6. 11. David F. Bradford, Blueprint for International Tax Reform, 26 BROOK. TAXATION OF IN-TERNATIONAL INCOME: BLUEPRINT FOR REFORM 135-36 (Instit. J. INTL L. 1449 (2001).

Taxation of Foreign Income. Gary Clyde Hufbauer, Ariel Assa. Скачать (pdf, . 8 Mb).

(The US system of taxing international income flows was conceived in the 1920s and crystallized by the 1950s, when taxation of international transactions was seen as totally distinct from taxation ofdomestic income. The main concern during that time was division of revenue between taxing authorities, not competition on a global scale. US corporations dominated world commerce and investment, andforeign investment in the United States was minimal.The world economy has changed dramatically since the 1950s, but the basic structure of US taxation of international income remains much the same. Thisstudy offers a blueprint for reforming US taxation of international income to accommodate the economic realities of the 1990s, especially heightened competition from Europe and Japan. A guiding theme is to ensure that the tax .system helps make the United States a hospitable location for R&D facilities and other headquarters activities of multinational firms, and for the production and export of high-technology goods and services.Among major reforms, Hufbauer recommends the taxation of direct investment income on a territorial basis and abolition of the foreign tax credit;suggests the allocation of US headquarters expense (including R&D outlays) entirely against US-source income; advocates that only the United States tax royalties and fees that are paid from abroad for know how generated in the United Suites; urges a 10 percent R&D tax credit for all R&D performed in the United States; recommends the taxation of portfolio income solely by the resident country; and urges binding arbitration to resolve the growing caseload of transferpricing disputes)

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