U.S. Taxation of International Income
By:Gary Clyde Hufbauer
Published on 1992 by Inst for International Economics
This study offers a blueprint for reforming US taxation of international income to accommodate the economic realities of the 1990s, especially heightened competition from Europe and Japan.
A guiding theme is to ensure that the tax system helps make the US a hospitable location for R&D facilities and other headquarter activities of multinational firms, and for the production and export of high-technology goods and services.
The author recommends a.o.
the taxation of direct investment income on a territorial basis and abolition of the foreign tax credit, suggests the allocation of US headquarters expense (including R&D outlays) entirely against US-source income, advocates that only the US tax royalties and fees that are paid from abroad for know-how generated in the US, urges a 10 percent R&D tax credit for all R&D performed in the US, recommends the taxation of portfolio income solely by the resident country, and urges binding arbitration to resolve the growing caseload of transfer pricing disputes.
This Book was ranked at 44 by Google Books for keyword International Taxes.
Book ID of U.S. Taxation of International Income's Books is ONa4AAAAIAAJ, Book which was written by "Gary Clyde Hufbauer" have ETAG "OVU7X2pR0+M"
Book which was published by Inst for International Economics since 1992 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UCSD:31822015448988
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