skip to content
Fixing U.S. international taxation Preview this item
ClosePreview this item
Checking...

Fixing U.S. international taxation

Author: Daniel N Shaviro
Publisher: New York : Oxford University Press, 2014.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of US companies with the allowance of foreign tax credits, versus  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Additional Physical Format: Print:
Shaviro, Daniel N.
Fixing U.S. international taxation.
2014
Material Type: Document
Document Type: Book, Computer File
All Authors / Contributors: Daniel N Shaviro
ISBN: 9780199359776 0199359776
OCLC Number: 941612681
Description: 1 online resource
Contents: Acknowledgments ; 1. Introduction and Overview ; Part One: The Rules and Their Main Effects ; 2. The Main Building Blocks of U.S. International Taxation ; 3. Planning and Policy Issues Under the Existing U.S. Rules ; Part Two: Developing and Applying a Policy Framework ; 4. The Global Welfare Perspective ; 5. The Unilateral National Welfare Perspective ; 6 What Is To Be Done? ; Bibliography ; Index
Responsibility: Daniel N. Shaviro.
More information:

Abstract:

Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.  Read more...

Reviews

Editorial reviews

Publisher Synopsis

"Through Fixing U.S. International Taxation, Daniel Shaviro has undertaken a thorough reconceptualization of the United States' approach to international tax law and policy. Shaviro proposes a Read more...

 
User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/941612681> # Fixing U.S. international taxation
    a schema:CreativeWork, schema:Book, schema:MediaObject ;
    library:oclcnum "941612681" ;
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/nyu> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/double_taxation> ; # Double taxation
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/investments_foreign_taxation_law_and_legislation> ; # Investments, Foreign--Taxation--Law and legislation
    schema:about <http://dewey.info/class/343.73068/e23/> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/international_business_enterprises_taxation_law_and_legislation_united_states> ; # International business enterprises--Taxation--Law and legislation--United States
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/income_tax_foreign_income> ; # Income tax--Foreign income
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/corporations_american_taxation_law_and_legislation> ; # Corporations, American--Taxation--Law and legislation
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/double_taxation_united_states> ; # Double taxation--United States
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/international_business_enterprises_taxation_law_and_legislation> ; # International business enterprises--Taxation--Law and legislation
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Place/united_states> ; # United States.
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/investments_foreign_taxation_law_and_legislation_united_states> ; # Investments, Foreign--Taxation--Law and legislation--United States
    schema:about <http://id.loc.gov/authorities/classification/KF6499> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/income_tax_united_states_foreign_income> ; # Income tax--United States--Foreign income
    schema:about <http://experiment.worldcat.org/entity/work/data/1851848538#Topic/corporations_american_taxation_law_and_legislation_united_states> ; # Corporations, American--Taxation--Law and legislation--United States
    schema:author <http://experiment.worldcat.org/entity/work/data/1851848538#Person/shaviro_daniel_n> ; # Daniel N. Shaviro
    schema:bookFormat schema:EBook ;
    schema:datePublished "2014" ;
    schema:description "International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of US companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In this book, Shaviro explains why neither of these solutions addresses the fundamental problem at hand." ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/1851848538> ;
    schema:inLanguage "en" ;
    schema:isSimilarTo <http://worldcat.org/entity/work/data/1851848538#CreativeWork/fixing_u_s_international_taxation> ;
    schema:name "Fixing U.S. international taxation" ;
    schema:productID "941612681" ;
    schema:workExample <http://worldcat.org/isbn/9780199359776> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/941612681> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/1851848538#Person/shaviro_daniel_n> # Daniel N. Shaviro
    a schema:Person ;
    schema:familyName "Shaviro" ;
    schema:givenName "Daniel N." ;
    schema:name "Daniel N. Shaviro" ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Place/united_states> # United States.
    a schema:Place ;
    schema:name "United States." ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Topic/corporations_american_taxation_law_and_legislation> # Corporations, American--Taxation--Law and legislation
    a schema:Intangible ;
    schema:name "Corporations, American--Taxation--Law and legislation" ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Topic/corporations_american_taxation_law_and_legislation_united_states> # Corporations, American--Taxation--Law and legislation--United States
    a schema:Intangible ;
    schema:name "Corporations, American--Taxation--Law and legislation--United States" ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Topic/double_taxation_united_states> # Double taxation--United States
    a schema:Intangible ;
    schema:name "Double taxation--United States" ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Topic/income_tax_foreign_income> # Income tax--Foreign income
    a schema:Intangible ;
    schema:name "Income tax--Foreign income" ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Topic/income_tax_united_states_foreign_income> # Income tax--United States--Foreign income
    a schema:Intangible ;
    schema:name "Income tax--United States--Foreign income" ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Topic/international_business_enterprises_taxation_law_and_legislation> # International business enterprises--Taxation--Law and legislation
    a schema:Intangible ;
    schema:name "International business enterprises--Taxation--Law and legislation" ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Topic/international_business_enterprises_taxation_law_and_legislation_united_states> # International business enterprises--Taxation--Law and legislation--United States
    a schema:Intangible ;
    schema:name "International business enterprises--Taxation--Law and legislation--United States" ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Topic/investments_foreign_taxation_law_and_legislation> # Investments, Foreign--Taxation--Law and legislation
    a schema:Intangible ;
    schema:name "Investments, Foreign--Taxation--Law and legislation" ;
    .

<http://experiment.worldcat.org/entity/work/data/1851848538#Topic/investments_foreign_taxation_law_and_legislation_united_states> # Investments, Foreign--Taxation--Law and legislation--United States
    a schema:Intangible ;
    schema:name "Investments, Foreign--Taxation--Law and legislation--United States" ;
    .

<http://worldcat.org/entity/work/data/1851848538#CreativeWork/fixing_u_s_international_taxation>
    a schema:CreativeWork ;
    rdfs:label "Fixing U.S. international taxation." ;
    schema:description "Print:" ;
    schema:isSimilarTo <http://www.worldcat.org/oclc/941612681> ; # Fixing U.S. international taxation
    .

<http://worldcat.org/isbn/9780199359776>
    a schema:ProductModel ;
    schema:isbn "0199359776" ;
    schema:isbn "9780199359776" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.