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Vol 21 No 10 Oct/Nov 2016

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Taxing International Business Income: Dividend Exemption Versus the Current System

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ISBN13: 9780844771557
ISBN: 0844771554
Published: June 2001
Publisher: The AEI Press
Country of Publication: USA
Format: Paperback
Price: £6.99 - Unavailable at Publisher



The rules governing the taxation of foreign business income are among the most complex in the Internal Revenue Code. This work compares the current tax system with one that would exempt the foreign dividends of American corporations from US taxes.