Capital Gains
A key component of the Obama administration’s tax policy was unveiled May 4 with the announcement of a comprehensive set of proposals intended to end perceived tax abuses by U.S.-based multinational corporations and wealthy individuals. This new initiative has been framed by the administration as tax reform and as a way to prevent the migration of jobs and capital investment overseas. It is also intended to generate additional tax revenues by closing a number of loopholes that provide large corporations and wealthy individuals with opportunities to reduce and avoid taxes through offshore tax havens.
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