Reform of U.S. International Taxation: Alternatives

Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Business;    Natural resources;    Public lands;   

RP-ID  :  RL34115
RP-ID  :  RL34115_2017Jul21

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report describes and assesses the principal prescriptions that have been offered for broad reform of the international system. It begins with an overview of current law and possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.