U.S. Taxation of Overseas Investment and Income: Background and Issues

Marples, Donald J.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Foreign investments;    Taxation of foreign income;    Trade;    International finance;   

RP-ID  :  RL32749
RP-ID  :  RL32749_2008May21

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report analyzes how the current U.S. tax system applies to foreign investment undertaken by U.S. firms abroad, and how that application was changed by recent legislation. It also assesses the impact of the tax system and legislation, and concludes by discussing a variety of issues in international taxation that Congress may face in 2008 and beyond. It begins with a brief examination of the data on international investment.