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来源类型Research Report
规范类型报告
Lessons the United States Can Learn From Other Countries' Territorial Systems for Taxing Income of Multinational Corporations
Rosanne Altshuler; Stephen Shay; Eric Toder
发表日期2015-01-21
出版年2015
语种英语
概述The 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
摘要
The 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.
主题Taxes and Budget
URLhttps://www.urban.org/research/publication/lessons-united-states-can-learn-other-countries-territorial-systems-taxing-income-multinational-corporations
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/478752
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GB/T 7714
Rosanne Altshuler,Stephen Shay,Eric Toder. Lessons the United States Can Learn From Other Countries' Territorial Systems for Taxing Income of Multinational Corporations. 2015.
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