Download or read book Tax Reform and Foreign Investment in the United States written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform and Foreign Investment in the United States written by United States. Congress and published by Createspace Independent Publishing Platform. This book was released on 2017-10-04 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax reform and foreign investment in the United States : hearing before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, first session, June 23, 2011.
Download or read book Tax Reform and Foreign Investment in the United States written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 2012 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book General Tax Reform Taxation of foreign income written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform and Foreign Investment in the United States written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 2012 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Foreign Direct Investment in the United States written by Alan J. Auerbach and published by . This book was released on 1991 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreign direct investment in the United States boomed in the late 1980s. Some have attributed this rise to the Tax Reform Act of 1986, which by discouraging investment by domestic firms may have provided opportunities for foreign firms not as strongly affected by the U.S. tax changes. We challenge this view on theoretical and empirical grounds, finding that: (1) While the argument applies to new capital investment, the boom was primarily in mergers and acquisitions; (2) While the argument holds primarily for investment in equipment, there was no shift toward the acquisition of equipment-intensive firms, and (3) The FDI boom in the U.S. was really part of a worldwide FDI boom? the U.S. share of outbound FDI from other countries did not increase during the period 1987-9.
Download or read book Tax Reform 1969 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1969 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on provisions for minimum and maximum individual income taxes, and tax treatment of corporate mergers, foreign income, tax credits, and methods for compensation of executives.
Download or read book The 1986 U S Tax Reform written by Legal Studies & Services Limited and published by . This book was released on 1986 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy on United States Investment in Latin America written by William Sprague Barnes and published by Princeton, N.J. : Tax Institute of America. This book was released on 1963 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Committee on Foreign Investment in the United States Cfius written by Congressional Research Congressional Research Service and published by Createspace Independent Publishing Platform. This book was released on 2016-08-12 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee on Foreign Investment in the United States (CFIUS) is comprised of nine members, two ex officio members, and other members as appointed by the President representing major departments and agencies within the federal executive branch. While the group generally has operated in relative obscurity, the proposed acquisition of commercial operations at six U.S. ports by Dubai Ports World in 2006 placed the group's operations under intense scrutiny by Members of Congress and the public. Prompted by this case, some Members of the 109th and 110th Congresses questioned the ability of Congress to exercise its oversight responsibilities given the general view that CFIUS's operations lack transparency. Other Members revisited concerns about the linkage between national security and the role of foreign investment in the U.S. economy. Some Members of Congress and others argued that the nation's security and economic concerns have changed since the September 11, 2001, terrorist attacks and that these concerns were not being reflected sufficiently in the Committee's deliberations. In addition, anecdotal evidence seemed to indicate that the CFIUS process was not market neutral. Instead, a CFIUS investigation of an investment transaction may have been perceived by some firms and by some in the financial markets as a negative factor that added to uncertainty and may have spurred firms to engage in behavior that may not have been optimal for the economy as a whole. On July 12, 2016, Senator Charles Grassley introduced S. 3161 to include the Secretary of Agriculture as a permanent member of the CFIUS and to include the national security impact of foreign investments on agricultural assets as part of the criteria the Committee uses in deciding to recommend that the President block a foreign acquisition.
Download or read book Tax Reform and Foreign Investment by US Firms written by David L. Brumbaugh and published by . This book was released on 1987 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foreign Investment in the United States After the Tax Reform Act of 1986 written by Marshall J. Langer and published by . This book was released on 1987 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Download or read book Borderline Case written by National Research Council and published by National Academies Press. This book was released on 1998-02-05 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nationsâ€"firms that account for more than three-quarters of corporate R&D spending in the United Statesâ€"have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R&D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R&D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business.
Download or read book US Foreign Tax Credit written by Paul D. Brink and published by . This book was released on 1987 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform Administration and Public Witnesses Public Hearings Before 94 1 written by United States. Congress. House. Ways and Means Committee and published by . This book was released on 1975 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Simple Fair and Pro growth written by United States. President's Advisory Panel on Federal Tax Reform and published by . This book was released on 2006 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: The official account of the advisory panel formed by Presi-dent George W. Bush to identify major problems in the U.S.Federal Tax Code and to recommend options to make the codesimpler, fairer and more conducive to economic growth. Thepanel's report was submitted to U.S. Secretary of the Trea-sury John W. Snow on Nov. 1, 2005. Chaired by Connie MackIII, the panel recommended 2 reform options: the SimplifiedIncome Tax Plan & the Growth & Investment Tax Plan.
