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999			_c149777 _d149777
003			ES-MaIEF
005			20240919151025.0
007			ta
008			240910s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
041			_aeng
100			_954993 _aClemons, Roy
245	1	0	_aLet´s play fair _breconsidering the U.S. corporate tax system _c by Roy Clemons
260			_c2024
520			_aRoy 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.
650		4	_942888 _aESTADOS UNIDOS
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_948426 _aSISTEMA FISCAL
773	0		_9172015 _oOP 138-Bis/2024/114/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 5, April 29 2024, p. 695-697
942			_cART