id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-383	McDaniel, Paul R.	Territorial vs. Worldwide International Tax Systems: Which is Better for the U.S.	2022	19	.pdf	application/pdf	8131	382	56	That is, the decision whether to carry on business or invest in the U.S. or another country generally would be unaffected by U.S. income tax rules in the model WWI/FTC system. Foreign active business income, as well as dividends from foreign subsidiaries out of such income, would be exempt from U.S. income tax.	cache/ftr-383.pdf	txt/ftr-383.txt