ABSTRACT

U.S. International Corporate Taxation: Basic Concepts and Policy Issues [December 21, 2016]   [open pdf - 565KB]

"This report provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system. The explanations provided in this report emphasize the underlying concepts of the international tax system and are intended to be as simplified as possible. There are of course important and complex technical details that would need to be considered carefully if reform of the current system were to be implemented effectively and efficiently. These important technical details, however, are beyond the scope of this report. Where appropriate, references to other CRS [Congressional Research Service] products are provided within the report. A list of related CRS [Congressional Research Service] products and other suggested readings on international corporate taxation may also be found at the end of the report."

Report Number:
CRS Report for Congress, R41852
Author:
Publisher:
Date:
2016-12-21
Series:
Copyright:
Public Domain
Retrieved From:
Federation of American Scientists: http://www.fas.org/sgp/crs/index.html
Format:
pdf
Media Type:
application/pdf
URL:
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