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White Papers
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National Foreign Trade Council (NFTC)
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NFTC Foreign Income Project: NFTC Foreign Income Project: Volume I (Part 2) - Report and Analysis
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When the economic history of the 1990s is written, the accelerating trend towards the globalization of business enterprises will figure prominently. Manufacturing, service, natural resource, and even utility companies compete in markets and locate production in jurisdictions other than that in which their public parent is chartered with far greater frequency today than even 10 years ago, let alone nearly 40 years ago when subpart F was first enacted. This report is not designed to be an exhaustive, academic review. Its intended audience includes many persons who may not be steeped in the arcane rules and esoteric vocabulary of either international tax law or international tax economics.
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NFTC Foreign Income Project: NFTC Foreign Income Project: Volume I (Part 2) - Report and Analysis (pages: 116)
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