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International Corporate Taxation

Considerations & Comparisons

By: Miranda L. Brady (Editor), Samantha C. Hansen (Editor)

Hardcover

Published: 1st January 2012
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Recent deficit reduction and tax reform plans have included broad proposals to reform the U.S. international corporate tax system. These proposals have raised concerns over how changing the way American multi-national corporations are taxed could impact the deficit and debt, domestic job markets, competitiveness, and the use of corporate tax havens, among other things. An informed debate about how to reform the system governing the taxation of U.S. multi-national corporations requires careful consideration of these issues, as well as a basic understanding of several features of the current system. This book provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system and with a focus on how other countries have used tax reform to help their companies compete in the global market and create jobs.

Prefacep. vii
International Corporate Taxation: Basic Concepts and Policy Issues U.S.p. 1
International Corporate Tax Rate Comparisons and Policy Implicationsp. 11
Background and Selected Issues Related to the U.S. International Tax System and Systems that Exempt Foreign Business Income: Joint Committee on Taxationp. 49
Testimony of Mr. Gary M. Thomas before the Committee on Ways and Means Hearing on "How other Countries Have Used Tax Reform to Help their Companies Compete in the Global Market and Create Jobs"p. 99
Statement of Frank M. Schoon, before the Committee on Ways and Means, Hearing on "Key Elements of the Dutch Corporate Income Tax System"p. 105
Testimony of Mr. Stephen Edge before the Committee on Ways and Means U.S. House of Representatives Hearing on "How other Countries Have Used Tax Reform To Help Their Companies Compete in the Global Market and Create jobs"p. 117
Statement of Jorg Menger, before the Committee on Ways and Means, Hearing on "Key Elements of the German Corporate Tax System"p. 135
Indexp. 145
Table of Contents provided by Ingram. All Rights Reserved.

ISBN: 9781621005018
ISBN-10: 1621005011
Audience: Tertiary; University or College
Format: Hardcover
Language: English
Number Of Pages: 151
Published: 1st January 2012
Dimensions (cm): 15.5 x 23.0  x 1.3
Weight (kg): 0.36