Add to ORKGIn this excellent article, George Yin addresses an important proposal by the President\u27s Advisory Panel on Federal Tax Reform. The Advisory Panel proposed that the United States should permanently switch from taxing the parent corporation of U.S. multinationals on worldwide income to a modified territorial regime under which dividends paid out of active business income would be exempt from U.S. tax.\u27 The Joint Committee on Taxation made a similar recommendation.
The recent tax reform proposals by House Ways and Means Committee Chair David Camp, R-Mich., and by ...
This article suggests a variant on the proposal for a global anti-base erosion tax (GloBE), which is...
Proposals to reform corporate tax in the United States want to encourage domestic investment by Amer...
In this excellent article, George Yin addresses an important proposal by the President\u27s Advisory...
The United States has the power to tax the income of its citizens and domestic corporations even tho...
This Note begins with commentary on the United States’ former worldwide system of taxation. This sys...
The House Ways & Means Committee Discussion Draft proposes a territorial taxation system for the Uni...
The author argues that the Obama Administration's 2011 international tax proposals represent a very ...
The Presidential Advisory Panel on Federal Tax Reform and the Joint Committee on Taxation staff have...
The U.S. government faces a well-documented long-term revenue shortage that is unlikely to be cured ...
This paper evaluates the design and the desirability of business taxes in small open economies, in l...
This Article considers some possible implications for the international tax regime based on three ma...
For the first time since 1913, Congress is considering abandoning the principle that US residents sh...
It is an understatement to say that the appropriate taxation of foreign business income is a controv...
This research paper will focus on the current discussion in Washington D.C. regarding the reform of ...
The recent tax reform proposals by House Ways and Means Committee Chair David Camp, R-Mich., and by ...
This article suggests a variant on the proposal for a global anti-base erosion tax (GloBE), which is...
Proposals to reform corporate tax in the United States want to encourage domestic investment by Amer...
In this excellent article, George Yin addresses an important proposal by the President\u27s Advisory...
The United States has the power to tax the income of its citizens and domestic corporations even tho...
This Note begins with commentary on the United States’ former worldwide system of taxation. This sys...
The House Ways & Means Committee Discussion Draft proposes a territorial taxation system for the Uni...
The author argues that the Obama Administration's 2011 international tax proposals represent a very ...
The Presidential Advisory Panel on Federal Tax Reform and the Joint Committee on Taxation staff have...
The U.S. government faces a well-documented long-term revenue shortage that is unlikely to be cured ...
This paper evaluates the design and the desirability of business taxes in small open economies, in l...
This Article considers some possible implications for the international tax regime based on three ma...
For the first time since 1913, Congress is considering abandoning the principle that US residents sh...
It is an understatement to say that the appropriate taxation of foreign business income is a controv...
This research paper will focus on the current discussion in Washington D.C. regarding the reform of ...
The recent tax reform proposals by House Ways and Means Committee Chair David Camp, R-Mich., and by ...
This article suggests a variant on the proposal for a global anti-base erosion tax (GloBE), which is...
Proposals to reform corporate tax in the United States want to encourage domestic investment by Amer...