US Taxation of Foreign Income. (Record no. 87106)
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| control field | EBC3385456 |
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| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729125408.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
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| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2007 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780881324815 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9780881324051 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC3385456 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL3385456 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr10199737 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaONFJC)MIL106102 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)923327257 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF6419 -- .H84 2007eb |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.7305/248 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hufbauer, Gary Clyde. |
| 245 10 - TITLE STATEMENT | |
| Title | US Taxation of Foreign Income. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Washington : |
| Name of producer, publisher, distributor, manufacturer | Peterson Institute for International Economics, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2007. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2007. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (338 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Contents -- Acknowledgments -- Preface -- Chapter 1 Introduction -- The US Role in the World Economy: Five Decades of Change -- Foreign-Owned Assets in the United States -- Internationalization of the US Economy -- The Rise of High Technology -- Headquarters for MNEs -- Chapter 2 Corporate Taxation -- Historical Background -- Incidence of the Corporate Income Tax -- Relevance to International Tax Issues -- Chapter 3 Traditional Tax Doctrine for Foreign Income -- Capital Export Neutrality -- National Neutrality -- Capital Import Neutrality -- Capital Export Neutrality and Capital Import Neutrality Theories in Tax Reality -- Capital Ownership Neutrality -- Revenue Considerations -- The Future Debate -- Chapter 4 Residence Taxation for Portfolio Investment Income -- The Rise of Portfolio Capital -- Applying Capital Export Neutrality Logic to Portfolio Income -- Residence-Only Taxation of Portfolio Income -- Cooperation Against Tax Avoidance -- OECD Project on Harmful Tax Competition -- The USA Patriot Act and Anti-Money Laundering Initiatives -- Recommendations -- Chapter 5 Multinational Firms in the World Economy -- Strategic Arguments -- A Model of Operating Profits and Headquarters Costs -- Restrictive Policies and National Prosperity -- Tax Policy Implications -- Chapter 6 Agenda for Modest Reform: A Territorial System -- The Territorial System -- Antiabuse Measures -- Tax Treaty Policy -- Revenue Implications -- Appendices -- Appendix A1 History of US Taxation of Foreign Income of US Corporation (Excluding Merchandise Export Income) -- Revenue Act of 1894 -- Revenue Act of 1909 -- Income Tax Act of 1913 -- Revenue Act of 1918 -- Revenue Act of 1921 -- Revenue Act of 1932 -- Revenue Act of 1939 -- Revenue Act of 1942 -- Internal Revenue Code of 1954 -- Revenue Act of 1958 -- HR 10087 (1960) -- Revenue Act of 1962. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Tax Reform Act of 1969 -- Revenue Act of 1971 -- HR 62 and S 2592 (Burke-Hartke) -- Tax Reduction Act of 1975 -- Tax Reform Act of 1976 -- Treasury Regulations under Section 861 -- IRS Revenue Rulings 78-61, 78-62, and 78-63 -- Economic Recovery Tax Act of 1981 -- Tax Equity and Fiscal Responsibility Act of 1982 -- Tax Reform Act of 1984 -- Deficit Reduction Act of 1984 -- Tax Reform for Fairness, Simplicity, and Economic Growth (Treasury I, 1984) -- The President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity (Treasury II, 1985) -- Tax Reform Act of 1986 -- Omnibus Budget Reconciliation Act (OBRA) of 1986 -- OBRA 1993 -- Small Business Job Protection Act of 1996 -- Taxpayer Relief Act of 1997 -- Treasury Proposed Regulations 1999 (Hybrid Entities) -- FSC Repeal and Extraterritorial Income Exclusion Act of 2000 -- AJCA of 2004 -- Tax Increase Prevention and Reconciliation Act of 2005 -- Appendix A2 History of US Foreign Tax Credit Limitations -- Appendix A3 History of US Deferral of Current Taxation of Controlled Foreign Corporations -- Appendix A4 History of US Taxation of Merchandise Export Income -- Revenue Act of 1918 -- Revenue Act of 1921 and 1922 Regulations -- Revenue Act of 1939 -- Revenue Act of 1942 -- Internal Revenue Code of 1954 and 1957 Regulations -- Revenue Act of 1962 -- Revenue Act of 1971 -- Deficit Reduction Act of 1984 -- Treasury Tax Reform Proposals (1984) -- Internal Revenue Service Revenue Ruling 88-73 and Notices 89-10 and 89-11 (1988/89) -- 1997: First Round of World Trade Organization (WTO) Litigation of the FSC Regime -- FSC Repeal and Extraterritorial Income Exclusion Act of 2000 -- 2000: Second Round of WTO Litigation of ETI Act -- 2004: American Jobs Creation Act of 2004 -- Appendix A5 History of US Taxation of Foreign Corporations Doing Business in the United States. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Taxation Before Passage of the Foreign Investors Tax Act of 1966 -- Foreign Investors Tax Act of 1966 -- Foreign Investment in Real Property Tax (FIRPTA) Act of 1980 -- Tax Equity and Fiscal Responsibility Act (TEFRA) -- Tax Reform Act of 1986 -- Omibus Budget Reconciliation Act of 1989 -- Revenue Reconciliation Act of 1990 -- Treasury Regulations under Section 6038A (1991) -- Revenue Reconciliation Act of 1993 -- Treasury Regulations 1995 (TD 8611) ("Anti Conduit" Regulations) -- Treasury Regulations 1997 (TD 8734) -- Taxpayer Relief Act of 1997 -- US Treasury Department's Preliminary Report on Corporate Inversion Transactions (May 2002) -- Treasury Regulations 2002 (TD 8999) -- American Jobs Creation Act of 2004 (AJCA) -- Appendix A6 History of Source-of-Income Rules Prior to the Tax Reform Act of 1986 -- Revenue Act of 1894 -- Revenue Act of 1916 -- Revenue Act of 1918 -- Revenue Act of 1921 -- Appendix A7 Comparison of Source-of-Income Rules Before and After the Tax Reform Act of 1986 -- Appendix A8 Allocation-of-Expense Rules -- I. RD& -- E Expenses -- II. Interest Expense Allocation -- Table A8.1 Summary of expense apportionment before and after the Tax Reform Act of 1986 -- Appendix A9 History of Rules for Intercompany Pricing Between US and Affiliated Foreign Corporations -- War Revenue Act of 1917 -- Revenue Act of 1921 -- Revenue Act of 1928 -- Treasury Regulation of 1935 -- Revenue Act of 1954 -- Revenue Act of 1962 -- Treasury Regulations of 1968 -- Tax Equity and Fiscal Responsibility Act (TEFRA, 1982) -- Tax Reform Act of 1986 -- Revenue Reconciliation Act of 1990 -- IRS Revenue Procedures 91-22, 91-23, and 91-24 (1991) -- Revenue Reconciliation Act of 1993 -- Temporary Treasury Regulations of 1994 (TD 8519) -- Treasury Regulations of 1994 (TD 8552) -- Treasury Regulations of 1996 (TD 8656). |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1996: Cost Sharing Treasury Regulations (TD 8632) -- 2004: Revenue Procedure 2004-29 -- 2005: Proposed Cost-Sharing Treasury Regulations -- 2006: Treasury Regulations (TD 9278) -- Appendix B Methods for Reducing Corporate Income Taxes -- Outright Tax Reductions -- Do-It-Yourself" Tax Reduction -- Integration of Corporate and Shareholder Taxes -- Table B.1 Dividend tax relief in the OECD countries -- Appendix C1 A Simple Model of World Portfolio Capital Flows -- Appendix C2 Temporary Taxes on Portfolio Capital -- Appendix C3 Conditions for Reimbursement of the Backup Withholding Tax -- Appendix D The Simple Economics of Imperfect Competition -- Appendix E Economic Commerce -- Table E.1 Total worldwide e-commerce revenues, 2004 -- Table E.2 US online retail sales, 2000-2006 -- E-Commerce Challenges -- Table E.3 E-commerce as share of total turnover, 2003 -- Coping with the Challenges -- Table E.4 Proposals to implement withholding taxes on cross-border e-commerce transactions -- Collecting VAT on E-Commerce Transactions -- Appendix F Revenue on Foreign Investment in the United States -- Table F.1 US tax revenue on US-source income accruing to foreign persons, 2005 -- References -- Index. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax -- United States -- Foreign income. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax -- Law and legislation -- United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Aliens -- Taxation -- Law and legislation -- United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Corporations, Foreign -- Taxation -- Law and legislation -- United States. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Assa, Ariel. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Hufbauer, Gary Clyde |
| Title | US Taxation of Foreign Income |
| Place, publisher, and date of publication | Washington : Peterson Institute for International Economics,c2007 |
| International Standard Book Number | 9780881324051 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3385456">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3385456</a> |
| Public note | Click to View |
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