FOREIGN TAX RATES AND TAX BASES

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Abstract
A knowledge of foreign corporate tax rates is essential for the assessment of fiscal harmonization, for the evaluation of tax incentives, and for the analysis of transfer pricing. This paper reports on 1968 foreign tax rates calculated from Internal Revenue Service form 2952 which is submitted by all U.S. foreign subsidiary corporations. It also reports on the findings of 1RS audit examinations of foreign corporate subsidiaries. The audit examinations enable not only the calculation of foreign tax rates for the period 1965-1970, but also the comparison of U.S. and foreign tax bases.

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