Symposium on International Taxation and Competitiveness: Introduction and Overview
Reuven S. Avi-Yonah, Nicola Sartori
Abstract
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Reuven S. Avi-Yonah, Nicola Sartori
Abstract
Open-access reader
In February, 2012, the Treasury and White House unveiled President Obama's Framework for Business Tax Reform. A major proposal was to abolish the deferral on income earned by foreign subsidiaries of U.S. corporations ("CFCs").
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In February, 2012, the Treasury and White House unveiled President Obama's Framework for Business Tax Reform. A major proposal was to abolish the deferral on income earned by foreign subsidiaries of U.S. corporations ("CFCs").
Key concepts: Economics, International trade, Political science, Business, Regional science, Geography