Clemons, Roy
Let´s play fair reconsidering the U.S. corporate tax system / by Roy Clemons .-- , 2024
Roy Clemons is an associate professor at New Mexico State University. His research and teaching interests are primarily in accounting and tax policy issues. He thanks Lisa De Simone and Rosanne Altshuler for their helpful comments and suggestions.
In this article, Clemons argues that the United States should replace its quasi-territorial tax system and proposes a framework that taxes domestic and multinational corporations at the same statutory tax rate on a country-by-country basis. The opinions expressed in this article are those of the author and do not necessarily reflect the views of any other person or organization.
ESTADOS UNIDOS
IMPUESTO DE SOCIEDADES
SISTEMA FISCAL
Tax Notes International 1048-3306 v. 114, n. 5, April 29 2024, p. 695-697
Let´s play fair reconsidering the U.S. corporate tax system / by Roy Clemons .-- , 2024
Roy Clemons is an associate professor at New Mexico State University. His research and teaching interests are primarily in accounting and tax policy issues. He thanks Lisa De Simone and Rosanne Altshuler for their helpful comments and suggestions.
In this article, Clemons argues that the United States should replace its quasi-territorial tax system and proposes a framework that taxes domestic and multinational corporations at the same statutory tax rate on a country-by-country basis. The opinions expressed in this article are those of the author and do not necessarily reflect the views of any other person or organization.
ESTADOS UNIDOS
IMPUESTO DE SOCIEDADES
SISTEMA FISCAL
Tax Notes International 1048-3306 v. 114, n. 5, April 29 2024, p. 695-697