TITLE

DESIGNING A U.S. EXEMPTION SYSTEM FOR FOREIGN INCOME WHEN THE TREASURY IS EMPTY

AUTHOR(S)
Fleming Jr., J. Clifton; Peroni, Robert J.; Shay, Stephen E.
PUB. DATE
December 2012
SOURCE
Florida Tax Review;2012, Vol. 13 Issue 8, p397
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports the need of a territorial or exemption system in the U.S. under which foreign-source active business income earned by U.S. resident corporations would become substantially free of U.S. income tax. Topics discussed include the need of reform of the U.S. international tax system; impact of the double income taxation on the international trade; and relevance of tax expenditure analysis.
ACCESSION #
109517731

 

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