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White Papers
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National Foreign Trade Council (NFTC)
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NFTC Foreign Income Project: Volume II - Conclusions and Recommendations
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The foreign competition faced by American companies has intensified as the globalization of business has accelerated. At the same time, American multi-nationals increasingly voice their conviction that the Internal Revenue Code places them at a competitive disadvantage in relation to multinationals based in other countries. In 1997, the NFTC launched an international tax policy review project, at least partly in response to this growing chorus of concern. The project is divided into three parts, the first dealing with the United States anti-deferral regime, subpart F**, and the second dealing with the foreign tax credit, together published as Volume I, and the third dealing with our conclusions and recommendations, published as Volume II.
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NFTC Foreign Income Project: Volume II - Conclusions and Recommendations (pages: 72)
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