G2TT
来源类型Policy Brief
规范类型简报
来源IDPolicy Brief03-7
Rules Against Earnings Stripping: Wrong Answer to Corporate Inversions
Gary Clyde Hufbauer; Ariel Assa (JP Morgan Chase &; Co.)
发表日期2003-05-01
出版年2003
语种英语
摘要

Earnings stripping occurs when a US subsidiary pays an excessive amount of interest to a related foreign corporation. But these proposals go far beyond dealing with tax-motivated inversion transactions. Proposals by the Bush Administration and Bill Thomas (R-CA) to amend the "earnings stripping" rules are stimulated by the fear that inverting corporations are piling on debt to their new foreign affiliates to avoid taxes, thus eroding the US corporate tax base. They apply across the board to all foreign-based multinational corporations operating in the United States, thus posing a substantial risk of collateral damage to the US economy and US international tax principles that far outweigh any benefits. Congress must therefore avoid these risks and frame a prudent tax policy.

主题United States ; Taxes
URLhttps://www.piie.com/publications/policy-briefs/rules-against-earnings-stripping-wrong-answer-corporate-inversions
来源智库Peterson Institute for International Economics (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/454646
推荐引用方式
GB/T 7714
Gary Clyde Hufbauer,Ariel Assa (JP Morgan Chase &,Co.). Rules Against Earnings Stripping: Wrong Answer to Corporate Inversions. 2003.
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