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U.S. Corporate tax reform: Project & Prospect

Kucherova Irina   (Kyiv National University named by Taras Shevchenko (Ukraine))

The article presents an overview of the key provisions of the existing corporate tax reform projects in the United States. It is concluded that in the future most likely to implement the proposal to eliminate the deferral of taxation not repatriated earnings of U.S. MNCs and the transition to the territorial system of taxation.

Keywords:corporate tax, marginal (statutory) tax rate, average effective tax rate, marginal effective tax rate, corporate tax reform
 

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Citation link:
Kucherova I. U.S. Corporate tax reform: Project & Prospect // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2013. -№07-08. -С. 57-60
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