Appendix
Selected Reports on International Taxation
United States
Department of the Treasury. Report to The Congress on Earnings Stripping, Transfer Pricing and U.S. Income Tax Treaties. November 2007.
Department of the Treasury. Treasury Conference on Business Taxation and Global Competitiveness: Background Paper. July 2007.
Department of the Treasury, Office of Tax Policy. Approaches to Improve the Competitiveness of the U.S. Business Tax System for the 21st Century. December 2007.
United Kingdom
HM Treasury and HM Revenue & Customs. Taxation of Companies’ Foreign Profits: Discussion Document. June 2007.
Inland Revenue. Double Taxation Relief for Companies: A Discussion Paper. March 1999.
New Zealand
Inland Revenue Department, Policy Advice Division. New Zealand’s International Tax Review: A Direction for Change. December 2006.
Inland Revenue Department, Policy Advice Division, and New Zealand Treasury. New Zealand’s International Tax Review: The Treatment of Foreign Dividends and Transitional Issues. December 2007.
Inland Revenue Department, Policy Advice Division, and New Zealand Treasury. New Zealand’s International Tax Review: Developing an Active Income Exemption for Controlled Foreign Companies. October 2007.
Australia
Department of the Treasury. Review of International Taxation Arrangements: A Consultation Paper. August 2002.