Deferral of U.S. tax on international income: End it, don't mend it-why should we be stuck in the middle with Subpart F
This article discusses Keith Engel's "Tax Neutrality to the Left, International Competitiveness to the Right, Stuck in the Middle with Subpart F" (2001). In the end, having presented 2 sets of proposals that move in completely opposite directions, Engel offers little real guidance as...
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| Veröffentlicht in: | Texas law review 2001-05, Vol.79 (6), p.1609 |
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| creator | Peroni, Robert J |
| description | This article discusses Keith Engel's "Tax Neutrality to the Left, International Competitiveness to the Right, Stuck in the Middle with Subpart F" (2001). In the end, having presented 2 sets of proposals that move in completely opposite directions, Engel offers little real guidance as to which direction Subpart F should move, characterizing that question as "ultimately political." |
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| fulltext | fulltext |
| identifier | ISSN: 0040-4411 |
| ispartof | Texas law review, 2001-05, Vol.79 (6), p.1609 |
| issn | 0040-4411 1942-857X |
| language | eng |
| recordid | cdi_proquest_journals_203684900 |
| source | Business Source Complete |
| subjects | Big Five accounting firms Controlled foreign corporations Corporate income tax Earnings Economic activity Foreign source income Foreign subsidiaries Income taxes International taxation Law Multinational corporations Neutrality Passive foreign investment companies Personal holding companies Proposals Repatriation Stockholders Tax legislation Tax reform Taxation Taxpayers Transfer pricing |
| title | Deferral of U.S. tax on international income: End it, don't mend it-why should we be stuck in the middle with Subpart F |
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