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U.S. Taxation of Overseas Investment and Income Background and Issues in 2002
Title
U.S. Taxation of Overseas Investment and Income [electronic resource] : Background and Issues in 2002.
Published
[S.l] : [s.n.], 2002.
Physical Description
20 p. : digital, PDF file.
Local Notes
Access is available to the Yale community.
Notes
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Access and use
Access restricted by licensing agreement.
Summary
Discusses the growth of U.S. investment overseas and, against this increased mobility of capital, congressional proposals to revise taxation of U.S. investments and income abroad. Provides background on U.S. position in the world economy and the existing framework of U.S. taxation of foreign income, the principle of deferral for U.S. corporations with foreign subsidiaries, foreign tax credits and investment incentives, and domestic investment incentives. Reviews policy perspectives and proposals, including capital export neutrality, national neutrality which prescribes a tax burden on foreign investment higher than on domestic investment, competitiveness, territorial taxation, and capital import neutrality.
Variant and related titles
ProQuest U.S. Congressional Research Digital Collection.
Other formats
Microfiche version: Library of Congress. Congressional Research Service. U.S. Taxation of Overseas Investment and Income
Format
Books / Online
Language
English
Added to Catalog
July 09, 2013
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