One of the provisions under consideration in the tax extenders discussion is a reinstatement of 50 percent bonus expensing for equipment. This would strengthen investment spending and boost the sluggish recovery. It has...
- Joseph Henchman on How to Tax Overseas Profits
Joseph Henchman on How to Tax Overseas Profits
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.
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)
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