Publication Date
1-1-1996
Document Type
Dissertation/Thesis
First Advisor
Carnes, Gregory
Degree Name
B.S. (Bachelor of Science)
Legacy 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.
Recommended Citation
Peyakovic, Annamaria, "The Impact of the Revenue Reconciliation act of 1993 on International Taxtion" (1996). Honors Capstones. 1209.
https://huskiecommons.lib.niu.edu/studentengagement-honorscapstones/1209
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
