Joseph Henchman on How to Tax Overseas Profits

January 05, 2012

Tax Foundation Vice President for Legal & State Projects Joseph Henchman discusses how U.S. corporations are taxed on their overseas earnings and how the system could be improved.

Related material:

Tax Foundation Special Report 197, "Rethinking U.S. Taxation of Overseas Operations: Subpart F, Territoriality, and the Exception for Active Royalties" by Joseph Henchman (11/22/11)

More or corporate income taxes here.

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