Identifies several challenges and policy options related to tax foreign source income. Examples of practical after-tax effects of the main alternatives. Foreign tax credit and a "tax haven" on the basis of business special attention. Provides an understanding of key issues and principles related to U.S. taxation of foreign sources of corporate income.
rewritten version of the earlier notes. "Hide
by Henry B. Reiling 10 pages. Publication Date: November 30, 2006. Prod. #: 207085-PDF-ENG