The study analyses the applicable provisions of the United States tax system as well as proposals for change under discussion at the time, highlighting their implications for the business decisions of US investors in Latin America.

Study of taxation by the United States of America of income from United States private investment abroad, describing both the principal tax rules that apply uniformly to investment in all foreign countries and the supplemental rules, or tax preferences, for investment in developing countries.

No detailed description available for "The Complete Reference Guide to United Nations Sales Publications, 1946-1978".