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美国的跨国公司在世界市场上的竞争能力一直是公司自己极为关注的事,而近年来美国国会和华盛顿的决策者们也对它表现出极大的关注。在1991年夏季国会举行的关于美国公司竞争能力的意见听取会上,与会者们花了大量的时间和精力来讨论美国税法对其跨国公司在外国市场上与外国企业的竞争能力的影响。在外国的投资一般要在东道国纳税,同时也常常要在所有者的居住国纳税。在居住国的纳税能沉重地影响公司的税收总负担。近年来在国会的意见听取会上和在报刊的大量论文上,对美国税收将其跨国公司在国际竞争中置于严重不利的地位,已经表现出强烈的关注。
The competitive ability of American multinationals in the world market has always been a matter of great concern to the companies themselves, and the United States Congress and Washington’s policymakers have also shown great interest in it in recent years. During the Congressional hearings on the competitiveness of U.S. companies held in the summer of 1991, participants spent a great deal of time and energy discussing the impact of the U.S. tax law on the competitiveness of their multinationals in foreign markets with foreign companies. Investments in foreign countries generally pay taxes in the host country, and often pay tax in the country of residence of the owner. Taxation in the country of residence can have a heavy impact on the total tax burden on the company. In recent years, at hearings in Congress and in a large number of papers in the press, the United States has shown its strong concern about the tax revenue placing its multinational corporations in a serious unfavorable position in international competition.