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115031 1 (1981-04-24)

handle is hein.gao/gaobadyrt0001 and id is 1 raw text is: 





              UNITED STATES GENERAL ACCOUNTING OFFICE

                      WASHINGTON, D.C. 20548


                                          For release on delivery
                                          expected at 9:30 a.m.
                                          Friday, April 24, 1981


                           STATEMENT OF

                         FRANK C. CONAHAN

                 DIRECTOR, INTERNATIONAL DIVISIONH
                 U.S. GENERAL ACCOUNTING OFFICE           115031

                            BEFORE THE

           SUBCOMMITTEE ON TAXATION AND DEBT MANAGEMENT

                     SENATE FINANCE COMMITTEE

                                ON

               .. TAXATION OF AMERICAN CITIZENS

                          EMPLOYED ABROAD)

Mr. Chairman and members of the Subcommittee:

     We are pleased to be here today to discuss with you the tax-

ation of American citizens employed abroad. Our remarks are

based on our report, American Employment Abroad Discouraged by

U.S. Income Tax Laws, issued February 27, 1981. Much of the

data for our review was obtained in interview) at the corporate

headquarters of 63 major U.S. companies with substantial foreign

operations, and questionnaires completed by 41 of these compan-

ies. Because the questionnaires were completed only by large

firms, the data should not be regarded as representative of all

Americans employed abroad; however, they do indicate the magni-

tude of the problem for a relatively large group.

                                / L .... .. .....

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