Show simple item record

dc.contributor.authorAltshuler, Rosanneen_US
dc.contributor.authorShay, Stephen E.
dc.contributor.authorToder, Ericen_US
dc.date.accessioned2015-01-28T19:14:44Z
dc.date.issued2015
dc.identifier.citationRosanne Altshuler, Shephen Shay, & Eric Toder, Lessons the United States Can Learn From Other Countries' Territorial Systems For Taxing Income of Multinational Corporations (Urban Institute & Brookings Institution Tax Policy Center, Jan. 21, 2015).en_US
dc.identifier.urihttp://nrs.harvard.edu/urn-3:HUL.InstRepos:13839265
dc.description.abstractThe United States has a worldwide system that taxes the dividends its resident multinational corporations receive from their foreign affiliates, while most other countries have territorial systems that exempt these dividends. This report examines the experience of four countries – two with long-standing territorial systems and two that have recently eliminated taxation of repatriated dividends. We find that the reasons for maintaining or introducing dividend exemption systems varied greatly among them and do not necessarily apply to the United States. Moreover, classification of tax systems as worldwide or territorial does not adequately capture differences in how countries tax foreign-source income.en_US
dc.language.isoen_USen_US
dc.publisherUrban Institute & Brookings Institution Tax Policy Centeren_US
dc.relation.isversionofhttp://www.taxpolicycenter.org/UploadedPDF/2000077-lessons-the-us-can-learn-from-other-countries.pdfen_US
dc.relation.hasversionhttp://taxpolicycenter.org/publications/url.cfm?ID=2000077en_US
dash.licenseLAA
dc.titleLessons the United States Can Learn From Other Countries' Territorial Systems For Taxing Income of Multinational Corporationsen_US
dc.typeResearch Paper or Reporten_US
dc.description.versionVersion of Recorden_US
dash.depositing.authorShay, Stephen E.
dc.date.available2015-01-28T19:14:44Z
dash.contributor.affiliatedShay, Stephen


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record