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Taxation of U.S. Corporations Doing Business Abroad: U.S. Rules and Competitiveness Issues - Second Edition

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This executive report revisits the influential 1996 study by the same authors. A general guide to the principles of U.S. international taxation and the effects of tax rules on the competitiveness of U.S.-based multinational corporations, the authors find the highly complex tax structure for these companies often places them at a disadvantage to foreign competitors. The authors – PricewaterhouseCoopers tax experts Peter R. Merrill, principal, and Carl A. Dubert, senior manager – acknowledge many positive changes since 1996, while highlighting areas of continuing concern to financial executives operating internationally. In the attached PDF you can view the following appendices to the study -- Withholding Tax Rates in U.S. Income Treaties, Comparison of Tax Systems of the U.S., France, Germany and Japan, and the Key International Corporate Code Sections of the Internal Revenue Code.

Price: 49.95

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