The Resource Repatriated earnings: a carrot, stick and cabbage approach

Repatriated earnings: a carrot, stick and cabbage approach

Label
Repatriated earnings: a carrot, stick and cabbage approach
Title
Repatriated earnings: a carrot, stick and cabbage approach
Creator
Subject
Language
  • eng
  • eng
Summary
Under the US worldwide tax system, corporations are generally taxed on their total income, regardless of where it is earned. However, some earnings for a foreign subsidiary of a domestic US parent are taxed only when the income is brought back to the US. That deferral of income has become a highly charged issue as political leaders grapple with soaring deficits. This report proposes a permanent and more balanced approach to bringing cash back to the US. The article gives a brief overview of the tax rules applicable to repatriated earnings, followed by a summary of a carrot-only incentive - the 2004 repatriation incentive - and several other recent repatriation proposals
Citation source
In: Tax notes international. - Falls Church. - Vol. 66 (2012),
http://library.link/vocab/creatorName
  • Everett, J.O
  • Hennig, C.J
  • Raabe, W.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • repatriation
  • penalties
  • tax incentive
Label
Repatriated earnings: a carrot, stick and cabbage approach
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/T/TNI/vol.66/13_1235-1243.zip
Publication
Note
20120806

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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