Review of conference on what the United States can learn from the experience of countries with territorial tax systems

Resource Information

The work Review of conference on what the United States can learn from the experience of countries with territorial tax systems represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Review of conference on what the United States can learn from the experience of countries with territorial tax systems

Creator

• Toder, E

Subject

• CFC
• BEPS
• source principle of taxation
• MNE
• capital export neutrality
• deferral
• residence principle of taxation
• capital import neutrality
• transfer pricing
• worldwide income
• allocation of taxing rights
• territoriality principle

Language

eng

Summary

On 28 February 2014, the Urban Institute hosted an invitational conference on what policymakers in the United States can learn from the experience of other countries with territorial systems for taxing the income of their multinational corporations. Participants included academic experts, government officials, and private sector tax practitioners from the United States and overseas. The discussion focused on the experience of four countries - two (Australia and Germany) with long-standing territorial systems and two (Japan and the United Kingdom) that moved to a territorial system recently. This document summarizes the discussion at the conference

Index

no index present

Language note

English

Literary form

non fiction