Foreign Investment and Tax Incentives : Analysis of Current Law and Legislative Proposals

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Examines impact of U.S. tax system on international investment decisions by domestic companies. Reviews basic provisions of tax system regarding treatment of foreign income, discusses incentives cr...

Examines impact of U.S. tax system on international investment decisions by domestic companies. Reviews basic provisions of tax system regarding treatment of foreign income, discusses incentives created by tax system for U.S. firms to make domestic or overseas investments, and analyzes potential individual and net impact of various legislative proposals regarding international taxation.

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