The Resource A worldwide territorial system

A worldwide territorial system

Label
A worldwide territorial system
Title
A worldwide territorial system
Creator
Subject
Language
eng
Summary
In this article, the author discusses the basic rules for foreign taxation, including two new methods introduced by the Tax Cuts and Jobs Act (TCJA): global intangible low-taxed income (GILTI) and the base erosion and antiabuse tax (BEAT)
Citation source
In: Tax notes international. - Falls Church. - Vol. 91 (2018), no. 7 ; p. 695-700
http://library.link/vocab/creatorName
Rose, K
Geographic coverage
  • International
  • North America
  • Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • territoriality principle
  • TCJA
  • GILTI
  • BEAT
  • foreign source income
  • tax reform
  • CFC
Label
A worldwide territorial system
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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