Moving to Territoriality? : Implications for the United States and the Rest of the World /
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would sig...
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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2006.
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| Series: | IMF Working Papers; Working Paper ;
No. 2006/161 |
| Online Access: | Full text available on IMF |