International Corporate Taxation : Considerations and Comparisons

by Brady, Miranda L.; Hansen, Samantha C.

• ISBN13: 9781621005018
• ISBN10: 1621005011
• Format: Hardcover
• Copyright: 2012-06-30
• Publisher: Nova Science Pub Inc

Summary

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.

Table of Contents

Preface	p. vii
International Corporate Taxation: Basic Concepts and Policy Issues U.S.	p. 1
International Corporate Tax Rate Comparisons and Policy Implications	p. 11
Background and Selected Issues Related to the U.S. International Tax System and Systems that Exempt Foreign Business Income: Joint Committee on Taxation	p. 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
Index	p. 145
Table of Contents provided by Ingram. All Rights Reserved.