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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.
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主题 | Taxes and Budget |
URL | https://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 |
推荐引用方式 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. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
2000077-lessons-the-(723KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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