| Description |
1 online resource (27 pages) : illustrations |
| Series |
IMF working paper, 2227-8885 ; WP/06/161 |
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IMF working paper ; WP/06/161.
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| Contents |
Contents -- I. INTRODUCTION -- II. INTERNATIONAL TAX RULES: KEY CONCEPTS AND CURRENT PRACTICE -- III. ISSUES OF PRINCIPLE -- IV. TERRITORIAL OR WORLDWIDE? THE DEBATE IN THE UNITED STATES -- V. REST OF THE WORLD�S PERSPECTIVE -- VI. CONCLUSION -- REFERENCES |
| Summary |
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues |
| Bibliography |
Includes bibliographical references (pages 25-27) |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
|
English |
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digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
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Print version record |
| Subject |
Corporations -- Taxation -- United States
|
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Investments, American.
|
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Corporations -- Taxation
|
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Investments, American
|
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United States
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| Form |
Electronic book
|
| Author |
International Monetary Fund. Fiscal Affairs Department.
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| ISBN |
128284038X |
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9781282840386 |
|
9781451984149 |
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1451984146 |
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1462317510 |
|
9781462317516 |
|
1452741069 |
|
9781452741062 |
|
1451864213 |
|
9781451864212 |
|
9786612840388 |
|
6612840382 |
|
