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Tax law --- United States --- Income tax --- Corporations, Foreign --- Aliens --- Foreign income --- Taxation --- Law and legislation --- Income tax - United States - Foreign income --- Corporations, Foreign - Taxation - Law and legislation - United States --- Aliens - Taxation - Law and legislation - United States --- Etats-Unis --- United States of America
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Venue --- Forum shopping --- Forum selection clause --- Conflict of laws --- Domicile --- Tax havens --- International business enterprises --- Income tax --- Jurisdiction --- Taxation --- Foreign income --- Tax havens. --- Foreign income. --- Lieu du procès --- Clause attributive de juridiction --- Juridiction (Droit international privé) --- Paradis fiscaux --- Entreprises multinationales --- Impôt sur le revenu --- Impôts --- Revenus étrangers --- Venue - United States --- Forum shopping - United States --- Forum selection clause - United States --- Conflict of laws - Jurisdiction - United States --- Domicile - United States --- International business enterprises - Taxation - United States --- Income tax - United States - Foreign income
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The U.S. corporate income tax is based on worldwide economic activity. If all of a corporation's economic activity is in the United States, then tax administration and compliance is, relatively, straight-forward. Many corporations, however, operate in several jurisdictions, which creates complications for tax administration and compliance. Further, corporations may actively choose where and how to organize to reduce their U.S. and worldwide tax liabilities. Some of these strategies have been referred to as expatriation, inversions, and mergers. This book examines them in light of recent expans
Corporations -- Taxation -- Law and legislation -- United States. --- Corporations, Foreign -- Law and legislation -- Taxation -- United States. --- Income tax -- United States -- Foreign income. --- International business enterprises -- Taxation -- United States. --- Law - U.S. --- Law, Politics & Government --- Public Finance Laws - U.S. --- Corporations --- Corporations, Foreign --- International business enterprises --- Income tax --- Taxation --- Law and legislation --- Foreign income. --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Foreign corporations --- Juristic persons, Foreign --- Business enterprises --- Joint ventures --- Aliens --- Business enterprises, Foreign --- Corporation law --- Investments, Foreign --- Nationality --- Foreign income --- E-books
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The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems-such as self-defeating tax competition among member nations-will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Taxes --- International economic relations --- Income tax --- Corporations, American --- International business enterprises --- Foreign income --- Taxation --- AA / International- internationaal --- US / United States of America - USA - Verenigde Staten - Etats Unis --- 336.212.0 --- 336.212.2 --- 336.214 --- 336.61 --- 336.201 --- 336.225 --- NBB congres --- Belasting op de inkomsten: algemeenheden. --- Belastingen op inkomsten uit effecten. --- Belastingstelsel van de genootschappen. --- Financieel beleid. --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- Omzetbelasting, belasting over de toegevoegde waarde. --- Conferences - Meetings --- E-books --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Foreign income. --- Taxation. --- Belasting op de inkomsten: algemeenheden --- Belastingen op inkomsten uit effecten --- Belastingstelsel van de genootschappen --- Financieel beleid --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Omzetbelasting, belasting over de toegevoegde waarde --- Income tax - United States - Foreign income --- Corporations, American - Taxation --- International business enterprises - Taxation - United States --- taxation, globalization, international, competition, investment, trade, relocation, capital, labor, income, equity, multinationals, tax policy, economy, economics, finance, business, nonfiction, petroleum, transfer prices, corporations, wages, efficiency, border taxes, government, regulation, japan, integration, incentives, value-added, dividends, repatriation.
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