The Resource An overview of Obama's international tax proposals

An overview of Obama's international tax proposals

Label
An overview of Obama's international tax proposals
Title
An overview of Obama's international tax proposals
Creator
Subject
Language
eng
Summary
On 23 September 2011 the Obama administration released draft statutory language for the President's Plan for Economic Growth and Deficit Reduction; the plan's international provisions appear to match the international proposals in the administration's fiscal 2012 budget announced in February, in some cases unchanged from those in the fiscal 2011 budget. This article discusses the plan, including determining the foreign tax credit (FTC), deferring deductions, taxing currently excess returns, intangible property, limiting earnings stripping, FTC rules for dual capacity taxpayers, and separate FTC limitation category
Citation source
In: Tax notes international. - Falls Church. - Vol. 64 (2011),
http://library.link/vocab/creatorName
Tuerff, T.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • foreign tax credit
  • deductions
  • intangibles
  • earnings stripping
Label
An overview of Obama's international tax proposals
Instantiates
Publication
Label
An overview of Obama's international tax proposals
Publication

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