Structuring an exemption system for foreign income of U.S. corporations

National Tax Journal

Volumn 54, Issue 4, 2001, Pages 771-786

  Graetz, Michael J ^a   Oosterhuis, Paul W ^b  

^a YALE UNIVERSITY   (United States)

^b Meagher and Flom LLP   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039105946     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2001.4.06     Document Type: Article

References (20)

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3. Blumenthal, Marsha, and Joel B. Slemrod. "The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications." International Tax & Public Finance 2 No. 2 (August, 1995): 37.
4. Brumbaugh, David L., and Jane G. Gravelle. "The Taxpayer Refund and Relief Act of 1999 and the Foreign Tax Credit's Interest Allocation Rules." CRS Report for Congress 11 (1999): TNT 193-21, Sept. 17, 1999, available in LEXIS, TNT File.
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10. Grubert, Harry, and John Mutti. Taxing International Business Income: Dividend Exemption versus the Current System. Washington, D.C.: American Enterprise Institute, 2001.
11. Joint Commission on Taxation, 102d Congress. Factors Affecting the International Competitiveness of the United States 5 (Comm. Print 1991).
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14. President's Task Force on Business Taxation. The Report of the President's Task Force on Business Taxation 44, 1970.
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