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Tax Reform Proposals

Tax Reform Proposals

33781922
1112.5 руб.
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Описание
Excerpt from Tax Reform Proposals: Taxation of Foreign Income and Foreign Taxpayers

This pamphlet was prepared by the staff of the Joint Committee on Taxation for the House Committee on Ways and Means and Senate Committee on Finance in connection with the respective committee reviews of comprehensive tax reform proposals. This pamphlet is one of a series of tax reform proposal pamphlets. It describes and analyzes tax provisions and proposals relating to the taxation of foreign income and foreign taxpayers.

The pamphlet describes present law tax provisions and the various tax reform proposals made by President Reagan ("The President's Proposals to the Congress for Fairness, Growth, and Simplicity," May 1985, referred to as the "Administration Proposal"), the 1984 Treasury Department Report to the President ("Tax Reform for Fairness, Simplicity, and Economic Growth," November 1984, referred to as the "1984 Treasury Report"), Congressional proposals (identified by the primary sponsors), and other related proposals. Each of Parts II-VII of the pamphlet includes an analysis of the tax-related issues.

The first part of the pamphlet is an overview. The second part discusses the tax treatment of operations and investments of U.S. taxpayers conducted through foreign corporations. Part three discusses the foreign tax credit rules. Special tax rules for Americans working abroad, income earned in U.S. possessions, and Americans exporting through Foreign Sales Corporations (FSCs) are covered in part four. Part five discusses the taxation of foreign currency exchange rate gains and losses. The sixth part addresses certain tax rules applicable to foreign taxpayers earning U.S. income. Finally, part seven discusses U.S. income tax treaties.

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