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发帖数: 1034 | 1 https://www.sanders.senate.gov/newsroom/press-releases/sanders-schatz-
shakowsky-introduce-bill-to-prevent-corporate-tax-dodging
https://www.congress.gov/bill/114th-congress/senate-bill/922
Amends the Internal Revenue Code, with respect to the taxation of the
foreign-source income of domestic corporations, to:
eliminate the deferral of tax on the foreign-source income of U.S.
corporations for taxable years beginning after December 31, 2015;
deny the foreign tax credit to large integrated oil companies that are dual
capacity taxpayers;
limit the offset of the foreign tax credit to income that is subject to U.S.
tax;
treat foreign corporations managed and controlled in the United States as
domestic corporations for U.S. tax purposes;
limit the tax deduction of the interest expense of a U.S. corporation that
is a member of a financial reporting group (i.e., a group that prepares
consolidated financial statements according to generally accepted accounting
principles or international financial reporting standards); and
revise rules for the taxation of inverted corporations (i.e., U.S.
corporations that acquire foreign companies to reincorporate in a foreign
jurisdiction with income tax rates lower than the United States) to provide
that a foreign corporation that acquires the properties of a U.S.
corporation or partnership after May 8, 2014, shall be treated as an
inverted corporation and thus subject to U.S. taxation if, after such
acquisition it holds more than 50% of the stock of the new entity (expanded
affiliated group). |
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