TY  - BOOK
AU  - Shaviro,Daniel N.
TI  - Fixing U.S. international taxation
SN  - 9780199359776 (ebook) :
AV  - KF6499.I57 S53 2014
U1  - 343.73068 23
PY  - 2014///
CY  - New York
PB  - Oxford University Press
KW  - International business enterprises
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Income tax
KW  - Foreign income
KW  - Corporations, American
KW  - Investments, Foreign
KW  - Double taxation
N1  - Includes bibliographical references and index
N2  - International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of US companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In this book, Shaviro explains why neither of these solutions addresses the fundamental problem at hand
UR  - http://dx.doi.org/10.1093/acprof:oso/9780199359752.001.0001
ER  -