Editor's note

Even though there may be no need for it, there is still a push to eradicate the deferral of US taxation on the earnings of controlled foreign corporations. Yet there is still the issue of whether Subpart F has hindered the competitiveness of US-based companies in the global economy.

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Bibliographic Details
Published in:International tax journal 1998-04, Vol.24 (2), p.III
Main Author: O'Connor, Walter F
Format: Article
Language:English
Subjects:
Controlled foreign corporations
Deferred income taxes
Earnings per share
Editorials
Enforcement
Fiscal policy
Foreign subsidiaries
Foreign tax credits
Internal Revenue Code
Tax rates
Taxation
Online Access:Get full text
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Summary:Even though there may be no need for it, there is still a push to eradicate the deferral of US taxation on the earnings of controlled foreign corporations. Yet there is still the issue of whether Subpart F has hindered the competitiveness of US-based companies in the global economy.
ISSN:0097-7314