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2 EU tyo/kaigaizi/result/ Wall Street Journal IRS 3 VAT

3 OECD OECD OECD The Tax Foundation, OECD 31

4 OECD World-wide taxation 6 Territorial principle Klaus Vogel, Klaus Vogel on double taxation conventions, 3d. ed. P

5 OECD P

6 11 PE 12 5 Participation exemption JV 12,

7 CFC OECD P

8 OECD 20 OECD 16 Race to the bottom 17 EU OECD OECD P Race to the bottom Altshuler and Grubert Governments and Multinational corporations in the race to the bottom Tax note international, P IFA P.35 36

9 OECD OECD P. W. Oosterhuis, The evolution of US international tax policy-what would Larry say, Tax Note international,

10 P.13 38

11 24 20 OECD Oosterhuis S. Surrey N. W. Woodworth 1962 CFC 26 F 20 CFC p P G. C. Hufbauer, US Taxation on international income Blueprint for reform, Institute for international economics, F Oosterhuis 39

12 1997 CTB CTB CFC American Job Creation Act P Staff of the Joint Committee on Taxation, Options to improve tax compliance and reform tax expenditures P

13 CFC Saxton Grassley 17 Altshuler, Grubert, Mutti Economic efficiency and structural analyses of alternative U. S. tax policies for direct investment 31 Reforming the U. S. corporate tax system to increase tax competitiveness 3 41

14 Tax competitiveness Simple, fair and pro-growth: Proposals to fix America's tax system, Report of the President s advisory panel on federal tax reform, No.19 P

15 34 1 CFC foreign business income income generated by foreign assets 2 3 CFC P

16 BAT 36 BAT Altshuler 36 Approaches to improve the competitiveness of the U. S. business tax system for the 21st century, Office of tax policy, US Treasury P.45 44

17 2. Surrey Woodworth Kleinbard 38 45

18 39 2 F OECD 3 2, self-help territoriality 38 E. D. Kleinbard, Throw territorial taxation from the train, Tax note, P

19 F

20 F

21 3 ACE Allowance for corporate equity CBIT

22

23 Competitiveness and fairness 3 44 EU EU EU HM Treasury, Corporation tax reform, A consultation document , para Cadbury Schweppes 51

24 CFC CFC CFC Taxation of companies foreign profits: discussion document HM Treasury HM Revenue & customs Business-Government Forum on Tax and Globalization HM Treasury Budget Report para para

25 49 CFC CFC 50 B/S 1000 CFC Taxing foreign profits, HM Treasury , Business-Gov. forum 2005/

26 2 CC CC CC CC CC CC CC CFC All-ornothing pp Controlled company CFC CC pp

27 CC CC CC CFC 2009 FII 53 55

28 ACT 50 UNCTAD 3 1 C. Schweppes 2006 CFC 53 FII EU C-446/04 56

29 CBI CFC EU OECD EU EU

30 2004 EU G EU EU VAT CFC 54 UK Tax Competitiveness HM Treasury Business Gov. Forum Treasury OECD

31 CFC All-or-nothing CFC F Cadbury Schweppes 50 EU EU C.Schweppes CFC EC CFC 59

32 56 IFA CFC EC CC EU CFC Case C-196/04, Cadbury Schweppes Overseas Ltd, 0J C281 of para Economic Efficiency and Structural Analyses of Alternative U. S. Tax Policies for Foreign Direct Investment JCX-55-08, June 25,

33 58 Going my way 2009 CBI CBI George K.Yin Reforming the Taxation of Foreign Direct Investment by U. S. Taxpayers Tax note International, Financial Secretary CBI

34 PE PE 62

15 CFC foreign business income mobile income 3 [ ] CFC the passive Conduct of an active business highly mobile FPHCI PRESIDENT S ADVISORY PANEL

15 CFC foreign business income mobile income 3 [ ] CFC the passive Conduct of an active business highly mobile FPHCI PRESIDENT S ADVISORY PANEL 15 Active income PassiveMobileincome /CFC Active income PassiveMobileincome Active Passive Passive income Zoltab Gerendy passive income passive income passive income 1 Active income PassiveMobileincome

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