Obama大統領の2014年度予算教書

大統領予算教書が議会に提出された。いわゆるGreen Book（正式名称はGeneral Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals）は分厚い。国際課税に限っても，利子費用控除の繰延や無形資産に係る課税強化など，注目すべき項目を含んでいる。

【国際所得課税の改正案の目次】
REFORM U.S. INTERNATIONAL TAX SYSTEM........................................................... 46
Defer Deduction of Interest Expense Related to Deferred Income of Foreign
Subsidiaries........................................................................................................... 46
Determine the Foreign Tax Credit on a Pooling Basis .................................................... 48
Tax Currently Excess Returns Associated with Transfers of Intangibles Offshore .......... 49
Limit Shifting of Income Through Intangible Property Transfers .................................... 51
Disallow the Deduction for Non-Taxed Reinsurance Premiums Paid to Affiliates.......... 52
Limit Earnings Stripping By Expatriated Entities ............................................................ 53
Modify Tax Rules for Dual Capacity Taxpayers............................................................... 55
Tax Gain from the Sale of a Partnership Interest on Look-Through Basis ...................... 57
Prevent Use of Leveraged Distributions from Related Foreign Corporations to Avoid
Dividend Treatment .............................................................................................. 59
Extend Section 338(h)(16) to Certain Asset Acquisitions................................................. 60
Remove Foreign Taxes From a Section 902 Corporation’s Foreign Tax Pool When
Earnings Are Eliminated....................................................................................... 61