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Diane Publishing Books
Moving to a Territorial Income Tax: Options and Challenges
Jane G. Gravelle (au)
Among potential tax reforms under discussion by Congress is revising the tax treatment of foreign source income of U.S. multinational corporations. Some business leaders have been urging a movement toward a territorial tax, which would eliminate some U.S. income taxes on active foreign source income. Under a territorial tax, only the country where the income is earned imposes a tax. Territorial proposals include the Grubert-Mutti proposal (included in President Bushäó»s Advisory Panel on Tax Reform proposal in 2005) and, more recently, a draft Ways and Means Committee proposal and a Senate bill, S. 2091. The Fiscal Commission also proposed a territorial tax. Proposals have, however, also been made to increase the taxation of foreign source income, including S. 727, and proposals by President Obama. Contents of this report: Introduction; How the International Tax System Works; The Magnitude and Distribution of Foreign Source Income and Taxes, Actual and Potential; Issues in Considering Territorial Taxation; Design Issues in a Territorial Tax; Alternatives to a Territorial Tax; Appendix: History of International Tax Rules. Tables. This is a print on demand report.
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