| HBS Case Collection
U.S. Taxation of Foreign-Source Corporate Income
Identifies several of the problems and policy choices associated with taxing foreign-source income. Examples are given of the practical after-tax effects of the major alternatives. Foreign tax credit and "tax haven" based business activities receive special attention. Provides an understanding of the basic problems and principles associated with U.S. taxation of foreign-source corporate income.
Keywords: Earnings Management;
Problems and Challenges;