The Resource A recommendation, in light of the current economy, for revising the way Par. 304 applies to international transactions

A recommendation, in light of the current economy, for revising the way Par. 304 applies to international transactions

Label
A recommendation, in light of the current economy, for revising the way Par. 304 applies to international transactions
Title
A recommendation, in light of the current economy, for revising the way Par. 304 applies to international transactions
Creator
Subject
Language
  • eng
  • eng
Summary
Discussion on the economic measures, being taken in the light of the economic crisis, aiming at the US international tax regime. This article focuses on an international tax reform proposal, revising Par. 304 of the Internal Revenue Code, in order to help US-based multinational corporations and facilitate economic stimulus (both short-term and long-term) while not unduly eroding the US tax base. The author suggests possible ways to amend the operation of Par. 304 to allow for repatriation of foreign-source income in a taxpayer-friendly way, while at the same time preserving the US tax base
Citation source
In: Tax management international journal. - Arlington. - Vol. 38 (2009),
http://library.link/vocab/creatorName
Lee, S.J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • repatriation
  • foreign source income
Label
A recommendation, in light of the current economy, for revising the way Par. 304 applies to international transactions
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2009/T/TAXMAINJ/vol.38/8_500-514.zip
Publication
Note
20091013

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