Us Taxation of Foreign Income

by Gary Clyde Hufbauer and Ariel Assa

Since 1992, new issues have arisen in international taxation--for example, taxation of electronic commerce, novel means of shielding passive income, the World Trade Organization (WTO) debate over the foreign sales corporation and subsequent passage of the American Jobs Creation Act of 2004, the problem of corporate inversions, and alleged "earnings stripping" by foreign-based multinational enterprises (MNEs) operating in the United States. In the...

• Format: Paperback
• Language: English
• ISBN: 0881324051
• ISBN13: 9780881324051
• Release Date: October 2007
• Publisher: Peterson Institute for International Economic
• Length: 354 Pages
• Weight: 1.08 lbs.
• Dimensions: 0.7" x 6.3" x 9.0"
• Grade Range: Postsecondary and higher