Tax Exemption for Repatriated Foreign Earnings : Proposals and Analysis

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Examines proposals to reduce the taxes U.S. firms pay on dividends received from overseas subsidiaries, culminating with P.L. 108-357, the American Jobs Creation Act of 2004. Discusses the deferral...

Examines proposals to reduce the taxes U.S. firms pay on dividends received from overseas subsidiaries, culminating with P.L. 108-357, the American Jobs Creation Act of 2004. Discusses the deferral principle and economic effects of repatriated foreign earnings exemption proposals, including possible impacts on repatriations and the domestic economy.

Show More