Key Congressional Reports for August 2019. Part V

Name: Key Congressional Reports for August 2019. Part V
Brand: Nova Science Publishers Inc
Price: 281.99 EUR
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Muller Dominik(Herausgeber*in)

Nova Science Publishers Inc

Erschienen am 29. Januar 2020

386 Seiten

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Inhalt

Intro
Contents
Preface
Business, Economics & Finance
Chapter 1
Tax Policy and Disaster Recovery(
Abstract
Introduction
Permanent Disaster Tax Relief Provisions
Disaster Casualty Losses
Involuntary Conversions
Disaster Relief for Low-Income Housing Credit
Exclusion for Disaster Assistance Payments to Individuals
Exclusion for Insurance Living Expense Payments
IRS Administrative Relief
Past Temporary Disaster-Relief Provisions
Temporary Provisions Enacted to Respond to Recent Disasters
Enhanced Casualty Loss Deduction
Retirement Plan Distributions
Increased Limits on Charitable Deductions
Employee Retention Credit
EITC/CTC Credit Computation Look-Back
Temporary Tax Provisions Used to Respond to Disasters Before 2010
Expensing
Net Operating Loss Carryback
Bonus Depreciation
Mortgage Revenue Bonds
Expensing of Environmental Remediation Costs ("Brownfields")
Charitable Contributions of Inventory
Involuntary Conversions
Discharge of Indebtedness
Employer-Provided Housing
Tax-Exempt Bonds
Tax Credit Bonds
Housing Exemption
Mileage Rate and Reimbursement
Treasury Authority to Make Adjustments Relating to Status
Education Credits
Low-Income Housing Tax Credit
Rehabilitation Credit
Public Utility Losses
Gulf Coast Recovery Bonds
New Markets Tax Credit
Small Timber Producers
Work Opportunity Tax Credit
Leasehold Improvements
Economic and Policy Considerations52
Providing Disaster Tax Relief to Businesses
Providing Disaster Tax Relief to Individuals
Charitable Giving to Support Disaster Relief
Conclusion
Chapter 2
Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)(
Abstract
Introduction
International Tax Treatment Under Prior and New Law
Territorial or Worldwide: Basic Rules
Prior Law: Deferral and the Foreign Tax Credit
Deferral
Foreign Tax Credits
Cross-Crediting
Sourcing Rules and the Foreign Tax Credit Limit
New Law: Dividend Exemption, GILTI, and FDII
Dividend Deduction
Global Intangible Low-Taxed Income (GILTI)
Foreign-Derived Intangible Income (FDII)
Taxable Income Limitation
Foreign Tax Credit Revisions
Allocation and Anti-Abuse Rules
Prior Law: Subpart F
Transfer Pricing
Interest Deductions and Thin Capitalization Rules
Subpart F
Transfer Pricing
Interest Deductions and Thin Capitalization Rules
New Law: BEAT, Modifications to Subpart F, Transfer Pricing Changes, Stricter Thin Capitalization Rules
Base Erosion and Anti-Abuse Tax (BEAT)
Modifications to Subpart F
Transfer Pricing
Thin Capitalization Rules
Hybrid Entities and Instruments
Tax Treaties
Repatriation Rules
Prior Law: Voluntary Repatriation
New Law: Deemed Repatriation
Anti-Inversion Rules
Prior Law: Section 7874
New Law: Additional Restrictions on Inversions
Recapture of Deemed Repatriation Rate Reduction
Excise Tax on Stock Compensation
Individual Tax on Dividends from Inverted Companies
Base Erosion Payments to Expatriated Entities
Modification of Attribution Rules
Issues in Prior Law and Implications for New Law
The Location of Investment in the United States and Other Countries
U.S. Tax Rates Compared to Other Countries before the Revision
Changes in Marginal Effective Tax Rates
Other Provisions Affecting Location of Investment
Restrictions on Interest Deductions
Effects of the International Provisions: Dividend Relief, GILTI, FDII, and BEAT
Effects on the Location of Investment
Effects on Efficiency and Optimality
A Note on Cash Flow, Employee Bonuses, Investment, and Stock Buybacks
Profit Shifting
Repatriation
Inversions
Issues with International Agreements: Tax Treaties, WTO, and OECD Minimum Standards
Current Agreements Bilateral Tax Treaties
World Trade Organization (WTO)
Organization for Economic Cooperation and Development (OECD)
The New Law: Issues with Tax Treaties, WTO, and the OECD BEPS Agreement
Tax Treaties and BEAT
WTO, FDII, and BEAT
OECD Standards and FDII
Concerns and Options in the New Tax Framework
General Issues in the Move to a Territorial Tax and the Dividend Deduction
GILTI
Options for Revision
FDII
Options for Revision
BEAT
Options for Revision
Thin Capitalization
Options for Revision
Deemed Repatriation Tax
Options for Revision
Anti-Inversion Rules
Options for Revision
International Relations
Chapter 3
U.S. - China Relations (Updated)(
Abstract
Introduction
Basic Facts About the People's Republic of China
Leadership
Provinces
Signature Policies of China's President Xi
Brief History of U.S.-PRC Relations
The Bilateral Relationship: Select Dimensions
High-Level Dialogues
Trade and Economic Relations
Trade
Trade in Goods
Trade in Services
Investment
Foreign Direct Investment
China's Holdings of U.S. Treasury Securities
Military-to-Military Relations
U.S. Foreign Assistance in China
Select Issues in the Bilateral Relationship
Economic Issues
Section 301 Investigation and Tariffs
Tariffs on Aluminum and Steel
Alleged PRC Currency Manipulation
Bilateral Trade Deficit
Industrial Policies
Intellectual Property Rights (IPR) and Cyber-Theft
Advanced Technology and Huawei
China's Status as a "Developing Country" in the WTO
China's Belt and Road Initiative (BRI)
Security Issues
PRC Military Modernization
North Korea
East China Sea
South China Sea
Human Rights and Rule of Law
Xinjiang
Hong Kong
Tibet
Use of Surveillance Technology
Taiwan
Select Other Issues
Climate Change
Consular Issues
Fentanyl
Legislation Related to China Introduced in the 116th Congress
China in the National Defense Authorization Act for FY2020
Chapter 4
Turkey: Background and U.S. Relations in Brief (Updated)(
Abstract
S-400 Acquisition from Russia, Removal from the F-35 Program, and Possible CAATSA Sanctions
Syria and the Kurds
Turkey's Domestic Trajectory and Financial Distress
Introduction
Turkey's Strategic Orientation: The United States, Russia, and Others
U.S./NATO Cooperation with Turkey
Overview
S-400 Acquisition from Russia and Removal from F-35 Aircraft Program
CAATSA Sanctions?
Turkey's Rationale and Implications for NATO
Additional Relevant Legislation
Syria
Domestic Turkish Developments
Political Developments Under Erdogan's Rule
Economic Concerns
Social Policy
Chapter 5
Labor, Health and Human Services, and Education: FY2019 Appropriations(
Abstract
FY2019 Supplemental Appropriations for the Southern Border
FY2019 Supplemental Appropriations for Disaster Relief
FY2019 LHHS Omnibus
FY2019 LHHS Senate Action
FY2019 LHHS House Action
FY2019 President's Budget Request
Introduction
Report Roadmap and Useful Terminology
Scope of the Report
Important Budget Concepts
Mandatory vs. Discretionary Budget Authority
Total Budget Authority Provided in the Bill vs. Total Budget Authority Available in the Fiscal Year
Status of FY2019 LHHS Appropriations
FY2019 Supplemental Appropriations for the Southern Border
FY2019 Supplemental Appropriations for Disaster Relief
FY2019 LHHS Omnibus
Earlier Congressional Action on an LHHS Bill
FY2019 LHHS Action in the House
FY2019 LHHS Action in the Senate
FY2019 President's Budget Request
Conclusion of the FY2018 Appropriations Process
Summary of FY2019 LHHS Appropriations
Department of Labor (DOL)
About DOL
FY2019 DOL Appropriations Overview
Selected DOL Highlights
Employment and Training Administration (ETA)
Bureau of International Labor Affairs (ILAB)
Labor-Related General Provisions
Department of Health and Human Services (HHS)
About HHS
FY2019 HHS Appropriations Overview
Special Public Health Funding Mechanisms
Public Health Service Evaluation Tap
Prevention and Public Health Fund
Selected HHS Highlights by Agency
HRSA
CDC
NIH
SAMHSA
CMS
ACF
AHRQ
ACL
Restrictions Related to Certain Controversial Issues
Abortions
Human Embryo Research
Needle Exchange Programs
Gun Control
Restrictions on ACA Implementation
Department of Education (ED)
About ED
FY2019 ED Appropriations Overview
Selected ED Highlights
Career and Technical Education
Student Financial Assistance
Free Application for Federal Student Aid (FAFSA)
Related Agencies
FY2019 Related Agencies Appropriations Overview
Selected Related Agencies Highlights
SSA Limitation on Administrative Expenses (LAE)
Corporation for National and Community Service
National Labor Relations Board (NLRB)
Appendix A. Budget Enforcement Activities
Budget Control Act and Sequestration
FY2019
Cap Adjustments, Exemptions, and Special Rules
Budget Resolution and 302(b) Suballocations
Current-Year Budget Authority
Appendix B. Senate Floor Amendments Offered to H.R. 6157
Chapter 6
Missing Adults: Background, Federal Programs, and Issues for Congress (Updated)(
Abstract
Introduction
Why Do Adults Go Missing?
Data on Missing Adults and Unidentified Remains
National Crime Information Center (NCIC)
NCIC Missing Person Data
NCIC Unidentified Missing Persons Data
The National Missing and Unidentified Persons System (NamUs)
Combined DNA Index System (CODIS)
Comparison and Interaction of Databases
Additional Federal Activities to Recover Missing Adults
Missing Americans Alert Program
National Center for Missing and Exploited Children
Kristen's Act
DNA-Related Activities
National Missing Person's Taskforce
Selected Issues
Coordination of Federally Funded Databases on Missing Persons and Unidentified Decedents
Alert Systems
Federal Efforts
State Efforts
Concerns about Overexposure, Privacy, and Coordination
Use of Technology
Appendix.
Index
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