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U.S. Taxation of Overseas Investment (CRS Report for Congress)

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Release Date Revised Aug. 8, 2002
Report Number RL30848
Report Type Report
Authors David L. Brumbaugh, Government and Finance Division
Source Agency Congressional Research Service
Older Revisions
  • Premium   March 8, 2002 (20 pages, $24.95) add
Summary:

One of the chief manifestations of the increased openness of the U.S. economy is an increase in U.S. investment abroad. U.S.-based multinational firms are increasing their overseas operations; U.S. investors are increasing the foreign assets in their portfolios. This report looks at how the U.S. tax system applies to that investment, and the policy issues it presents in the 107th Congress.