Let´s play fair reconsidering the U.S. corporate tax system by Roy Clemons
By: Clemons, Roy
.
Material type: 
ArticlePublisher: 2024Subject(s): ESTADOS UNIDOS | IMPUESTO DE SOCIEDADES | SISTEMA FISCAL
In:
Tax Notes International v. 114, n. 5, April 29 2024, p. 695-697Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-Bis/2024/114/5-3 (Browse shelf) | Available | OP 138-Bis/2024/114/5-3 |
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| OP 138-Bis/2024/114/5 Tax Notes International | OP 138-Bis/2024/114/5-1 Amount A impact analysis on U.S. corporate tax revenue | OP 138-Bis/2024/114/5-2 Exchange of information in the new era of multirateral transfer pricing enforcement | OP 138-Bis/2024/114/5-3 Let´s play fair | OP 138-Bis/2024/114/5-4 Fraudulent AI as an agent PE | OP 138-Bis/2024/114/5-5 Holding nothing back | OP 138-Bis/2024/114/6 Tax Notes International |
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.
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