The Resource International tax reform : an interim report

International tax reform : an interim report

Label
International tax reform : an interim report
Title
International tax reform : an interim report
Subject
Summary
Discussion document in the context of the US Treasury's ongoing study of international tax reform, focusing on the options for simplification of the US tax legislation concerning income from foreign direct investment. After a review of the international tax policy objectives, the report describes the current law on controlled foreign companies, foreign tax credit and source of income and concludes with a discussion of two alternatives: modified exemption and current inclusion
Language note
English
http://library.link/vocab/subjectName
  • international taxation
  • CFC
  • foreign tax credit
  • exemption method
Label
International tax reform : an interim report
Publication
Extent
65 p.

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