US Taxation of Foreign Income by Gary Clyde Hufbauer (English) Paperback Book

Description: US Taxation of Foreign Income by Gary Clyde Hufbauer, Ariel Assa Estimated delivery 3-12 business days Format Paperback Condition Brand New Description Since 1992, new issues have arisen in international taxation - for example, taxation of electronic commerce. This study analyzes the impact of taxes on industry location and profit shifting using new panel econometric studies. It also discusses and evaluates new paradigms that have been suggested for the international tax system. Publisher Description Since 1992, new issues have arisen in international taxation-for example, taxation of electronic commerce, novel means of shielding passive income, the World Trade Organization (WTO) debate over the foreign sales corporation and subsequent passage of the American Jobs Creation Act of 2004, the problem of corporate inversions, and alleged "earnings stripping" by foreign-based multinational enterprises (MNEs) operating in the United States. In the meantime, US-based MNEs operating abroad have used a variety of methods to cut the effective US tax on repatriated foreign source income to around 2 percent. This revised study analyzes the impact of taxes on industry location and profit shifting using new panel econometric studies. It also discusses and evaluates new paradigms that have been suggested for the international tax system. Author Biography Gary Clyde Hufbauer, Reginald Jones Senior Fellow since 1992, was formerly the Maurice Greenberg Chair and Director of Studies at the Council on Foreign Relations (1996-98), the Marcus Wallenberg Professor of International Finance Diplomacy at Georgetown University (1985-92), senior fellow at the Institute (1981-85), deputy director of the International Law Institute at Georgetown University (1979-81); deputy assistant secretary for international trade and investment policy of the US Treasury (1977-79); and director of the international tax staff at the Treasury (1974-76). Ariel Assa is a tax counsel for JP Morgan Chase & Co. in New York City. He was a tax attorney at the law firms of Willkie, Farr & Gallagher LLP in New York City (2003-07) and Herzog, Fox & Neeman in Tel Aviv (1999-2001). He also served as a tax agent in Israels Income Tax Authority (1994-99) and an assistant professor in several tax courses at Tel Aviv University (1996-2001). He earned his law, accounting, and MBA degrees from Tel Aviv University and is a graduate of the LLM program in taxation at Georgetown University Law Center (2002). Details ISBN 0881324051 ISBN-13 9780881324051 Title US Taxation of Foreign Income Author Gary Clyde Hufbauer, Ariel Assa Format Paperback Year 2007 Pages 320 Publisher The Peterson Institute for International Economics GE_Item_ID:161638940; About Us Grand Eagle Retail is the ideal place for all your shopping needs! With fast shipping, low prices, friendly service and over 1,000,000 in stock items - you're bound to find what you want, at a price you'll love! Shipping & Delivery Times Shipping is FREE to any address in USA. Please view eBay estimated delivery times at the top of the listing. Deliveries are made by either USPS or Courier. We are unable to deliver faster than stated. International deliveries will take 1-6 weeks. NOTE: We are unable to offer combined shipping for multiple items purchased. This is because our items are shipped from different locations. Returns If you wish to return an item, please consult our Returns Policy as below: Please contact Customer Services and request "Return Authorisation" before you send your item back to us. Unauthorised returns will not be accepted. Returns must be postmarked within 4 business days of authorisation and must be in resellable condition. Returns are shipped at the customer's risk. We cannot take responsibility for items which are lost or damaged in transit. For purchases where a shipping charge was paid, there will be no refund of the original shipping charge. Additional Questions If you have any questions please feel free to Contact Us. Categories Baby Books Electronics Fashion Games Health & Beauty Home, Garden & Pets Movies Music Sports & Outdoors Toys

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