翻訳と辞書 Words near each other ・ Repatriación ・ Repatriation ・ Repatriation and reburial of human remains ・ Repatriation Department (1917–74) ・ Repatriation flight program ・ Repatriation General Hospital ・ Repatriation General Hospital, Daw Park ・ Repatriation of Ahmed Agiza and Muhammad al-Zery ・ Repatriation of Cossacks after World War II ・ Repatriation of indentured Indians from Fiji ・ Repatriation of Juan Manuel de Rosas's body ・ Repatriation of Poles ・ Repatriation of Poles (1955–59) ・ Repatriation of Seafarers Convention (Revised), 1987 ・ Repatriation of Seamen Convention, 1926 ・ Repatriation tax holiday ・ Repatu Mare River ・ Repaupo, New Jersey ・ Repave ・ Repayment mortgage ・ Repaš ・ Repaș River ・ Repbäcken ・ Repco ・ Repco Bank ・ Repczyce ・ Repdigit ・ Repe ・ Repeal ・ Repeal Association Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Repatriation tax holiday ： ウィキペディア英語版 Repatriation tax holiday A repatriation tax holiday is a tax holiday specifically directed towards individuals and businesses in one country who repatriate to that country income earned in other countries. The theory supporting such an action is that multinational companies headquartered in one country, but which earn income in a second country will be unlikely to bring income from the second country back to their home country if high taxes will be assessed on this income when it is brought back. By allowing those companies to bring income back to the home country at a reduced tax rate, money will be injected into the economy of the home country that otherwise would remain in the second country. In 2004, the United States Congress enacted such a tax holiday for U.S. multinational companies, allowing them to repatriate foreign profits to the United States at a 5.25% tax rate.〔Martin A. Sullivan, ''Corporate Tax Reform: Taxing Profits in the 21st Century'', p. 83, ISBN 143023928X.〕 Under this law, corporations brought $362 billion into the American economy, primarily for the purposes of paying dividends to investors, repurchasing shares, and purchasing other corporations.〔 In 2011, Senate Democrats, arguing against another repatriation tax holiday, issued a report asserting that the previous effort had actually cost the United States Treasury $3.3 billion, and that companies receiving the tax breaks had thereafter cut over 20,000 jobs.〔Kristina Peterson, "(Report: Repatriation Tax Holiday a 'Failed' Policy )", ''Wall Street Journal'' (October 10, 2011).〕 A second repatriation tax holiday was defeated in the United States Senate in 2009.〔 ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Repatriation tax holiday」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.