The Resource Biden administration's green book proposals would transform international tax rules

Biden administration's green book proposals would transform international tax rules

Label
Biden administration's green book proposals would transform international tax rules
Title
Biden administration's green book proposals would transform international tax rules
Creator
Subject
Language
eng
Summary
The U.S. Treasury Department issued its green book, providing additional details of the Biden administration's tax policy proposals outlined in the Made in America Tax Plan and the American Families Plan. This article provides a summary of the administration's international tax proposals. A large portion of the revenue proposals set forth in the green book seek to curtail the perceived benefits of the TCJA's international tax provisions and further disincentivize businesses from undergoing corporate inversions and other offshoring activities. If the tax proposals included in the green book were to be enacted, the international landscape would change significantly for U.S. businesses
Citation source
In: Journal of international taxation. - New York. - Vol. 32 (2021), no. 9 ; p. 49-56
http://library.link/vocab/creatorName
  • Calianno, J.M
  • Long, B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • international taxation
  • TCJA
  • GILTI
  • FDII
  • anti-inversion
  • BEAT
  • minimum tax
  • foreign tax credit
  • hybrid entity
  • interest deduction
  • tax incentive
  • reporting requirements
Label
Biden administration's green book proposals would transform international tax rules
Instantiates
Publication
Label
Biden administration's green book proposals would transform international tax rules
Publication

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