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Moving to Territoriality? Implications for the United States and the Rest of the World, Peter Mullins

Abstract
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues
Table Of Contents
""Contents""; ""I. INTRODUCTION""; ""II. INTERNATIONAL TAX RULES: KEY CONCEPTS AND CURRENT PRACTICE""; ""III. ISSUES OF PRINCIPLE""; ""IV. TERRITORIAL OR WORLDWIDE? THE DEBATE IN THE UNITED STATES""; ""V. REST OF THE WORLD�S PERSPECTIVE""; ""VI. CONCLUSION""; ""REFERENCES""
Language
eng
Literary Form
non fiction
Note
Description based upon print version of record
Physical Description
1 online resource (29 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9781451864212

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