Issues in the Taxation of Foreign Source Income
收藏NBER1981-11-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0798
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资源简介：
This paper examines some aspects of the tax treatment of U.S. multinational corporations. The emphasis is on problems of coordination of the different tax systems faced by the firms. The U.S. corporate income tax must take account of the fact that the firms' over- seas income is taxed by the host
本文探讨了美国跨国公司税收处理的若干方面。重点在于企业所面临的不同税收体系的协调问题。美国企业所得税必须考虑到企业的海外收入会被东道国征税这一事实。
提供机构：
美国国家经济研究局
创建时间：
1981-11-01
