The Resource A worldwide territorial system

A worldwide territorial system

Label
A worldwide territorial system
Title
A worldwide territorial system
Creator
Subject
Language
  • eng
  • 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

Library Locations

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