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1 U.S. Taxation of Foreign Source Income: A Selected Bibliography 1 (1974)

handle is hein.tera/ustforsbi0001 and id is 1 raw text is: NULR58 TAX FOUNDATION'S >~1KRESARCH BIBLt GRAPHY Aovember 1974 U.S. Taxation of Foreign Source Incom.-e A Selected BiblioggrapIh The references are arranged as follows; I. General II. Legislation III. *iultinational Corporations IV. DISC V. Balance of Payments VI. Tax Credits VII. Bibliography I. General. American management Association. The Taxation of Businerss Income from Foreigni Uperations (AMIA management Report do. 2). dev York: 1958. 203 pl. Studies in U.S., foreign, ana international tax law. Papers on U.S. 'Tax Law Affecting Foreign Operations. Othr sections cover the tax law of selected countries. Barlow, b. R. and Wenaer, Ira T. Foreign Investuent and Taxation (harvard Law School International Program in Taxation). Einglevood Cliffs, i.J.: Prentice- hall, Inc. 1955. 4b1 pI. harmon, durl D. Calculating Earnings and Profits for Foreign Subsidiaries. Back- grouua and Some Actual Results Showing Differences among Countries, Taxes, The Tax i4agazine, Vol. 51, do. 7, July 1973, pp. 407-436. Tae author shows the reconciliation between foreign book profits and the U.S. tax concept of earnings and profits through a study of some 409 subsidiaries. Arause, Lawrence J. anu Dam, Reaneth W. Federal Tax Treatment of Foreign income (Studies of Government Finance). Wasington, D.C.: Lrookings Institution, 1904. 145 pp. A background paper prepared for a conference of experts held April 1964 with a summary of the conference discussicn. This study is devoted prim.arily to the proolems involved in giving American controlled foreign corporations exemptions in their foreign-source income. Aust, Leonard kE. A Reappraisal of Taxvatioa of International business Income. In Mational Tax Association. Proceedings ... 1966. Colubbus, Ohio: 1967. pp. 154- 1b7. Some suggestions for more equitable taxation of international business income. ALL RPUESTS FOR ATER1AIS SHOULD BB SENT TO TihE PUBLISHERS TAX FOUNDATION, INCORPORATED * 50 ROCKEFELLER PLAZA * NEW YORK, N. Y. 10020

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