Publication Date

1-1-1996

Document Type

Dissertation/Thesis

First Advisor

Carnes, Gregory

Degree Name

B.S. (Bachelor of Science)

Department

Department of Accountancy

Abstract

The Revenue Reconciliation Act of 1993 introduced numerous modifications to foreign taxation. I have briefly summarized how these code sections appeared and were applied prior to and after these revisions. The objective of my extended research was to determine the impact of the modifications on United States taxpayers, specifically, U.S. multinational corporations. I began my study with a detailed analysis of the tax law prior to the '93 Act and proceeded to adjust my knowledge with a similar in depth investigation of the modifications. To determine an overall impact from the tax changes, I interviewed an international tax specialist with both "big six" and "corporate" experience and analyzed numerous articles from specialized periodicals. Primary resources were consulted in every stage and section of my research.

Extent

41 pages

Language

eng

Publisher

Northern Illinois University

Rights Statement

In Copyright

Rights Statement 2

NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.

Media Type

Text

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