Abstract
This chapter covers the two dominant tax regimes—worldwide and territorial tax regimes—the taxation of individuals and corporations, as well as the current debate over reforming international aspects of the US tax system.
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Lessambo, F.I. (2016). Overview. In: International Aspects of the US Taxation System. Palgrave Macmillan, New York. https://doi.org/10.1057/978-1-349-94935-9_1
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DOI: https://doi.org/10.1057/978-1-349-94935-9_1
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Publisher Name: Palgrave Macmillan, New York
Print ISBN: 978-1-349-94934-2
Online ISBN: 978-1-349-94935-9
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