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Monday, March 3, 2014

Warren: Deferral and Exemption of the Income of Foreign Subsidiaries

Alvin C. Warren (Harvard), Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics:

Current proposals to replace the U.S. foreign tax credit with an exemption for the income of foreign subsidiaries of U.S. companies make timely a review of the basic analytics of taxation under the two systems. This brief note reviews the key relationships, highlighting some that are not always fully appreciated in policy discussions.

http://taxprof.typepad.com/taxprof_blog/2014/03/warren-deferral-.html

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