000			02012nam a2200361 i 4500
001			EDZ0000210072
003			StDuBDS
005			20240216142723.0
006			m||||||||d||||||||
007			cr||||||||||||
008			140115s2014 nyu fo| 001 0 eng d
020			_a9780199359776 (ebook) : _cNo price
040			_aStDuBDS _cStDuBDS _erda _epn
050		0	_aKF6499.I57 _bS53 2014
082	0	4	_a343.73068 _223
100	1		_aShaviro, Daniel N., _eauthor.
245	1	0	_aFixing U.S. international taxation / _cDaniel N. Shaviro.
264		1	_aNew York : _bOxford University Press, _c2014.
300			_a1 online resource
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
504			_aIncludes bibliographical references and index.
520	8		_aInternational 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.
588			_aDescription based on online resource; title from home page (viewed on February 28, 2014).
650		0	_aInternational business enterprises _xTaxation _xLaw and legislation _zUnited States.
650		0	_aIncome tax _zUnited States _xForeign income.
650		0	_aCorporations, American _xTaxation _xLaw and legislation _zUnited States.
650		0	_aInvestments, Foreign _xTaxation _xLaw and legislation _zUnited States.
650		0	_aDouble taxation _zUnited States.
776	0	8	_iPrint version _z9780199359752
856	4	0	_3Oxford scholarship online _uhttp://dx.doi.org/10.1093/acprof:oso/9780199359752.001.0001
999			_c6899 _d6899