학술논문
International Tax In The Spotlight.
Document Type
Article
Author
Source
Subject
*Income tax
*Taxation of international business enterprises
*Taxation
*Foreign trade regulation
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Language
ISSN
1054-8637
Abstract
Focuses on the problem with the U.S. income taxation system as it applies to U.S. multinational companies (MNC). Impact of the U.S. international taxation rules on a U.S.-based MNC; Decision of the World Trade Organization to allow the European Union to impose retaliatory trade sanctions against the U.S.; Information on the American Competitiveness and Corporate Accountability Act of 2002 introduced by U.S. House Ways and Means Committee Chairman Bill Thomas.