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GUIDELINES FOR TAXING INTERNATIONAL CAPITAL FLOWS: AN ECONOMIC PERSPECTIVE

The field of international taxation has been described as "one of the driest and most arcane topics in the dry and arcane tax repertoire. . ."1 Despite the obscurity of the subject matter, the U.S. international tax regime has recently been the focus of considerable scrutiny. Prime time television programs have addressed the issue of whether foreign-owned companies located in the United States are paying their "fair share" of taxes. United States Representatives Rostenkowski and Gradison intro-