01605cas a2200241 a 4500 AALejournalIMF004292 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451864212 1018-5941 BD-DhAAL BD-DhAAL Mullins, Peter. Moving to Territoriality? : Implications for the United States and the Rest of the World / Peter Mullins. Washington, D.C. : International Monetary Fund, 2006. 1 online resource (29 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2006/161 Full text available on IMF http://elibrary.imf.org/view/journals/001/2006/161/001.2006.issue-161-en.xml IMF e-Library