The Resource Blickpunkt International

Blickpunkt International

Label
Blickpunkt International
Title
Blickpunkt International
Creator
Subject
Language
eng
Summary
This article provides an overview of various international developments, including Swiss tax treaty developments, withholding tax on employment for non-resident foreign employees and exchange of information. The last part provides an overview of the key aspects of the US tax reform, including a reduction of the profit tax rate, once-only depreciation, the interest deduction barrier, denial of treaty benefits, taxation of payments to related foreign companies, the introduction of a territoriality system and changes to the CFC legislation
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 72 (2017), no. 12 ; p. 940-945
http://library.link/vocab/creatorName
  • Huber, M.F
  • Mahawattage, S
  • Bucher, L
Geographic coverage
  • Europe
  • North America
Language note
German
http://library.link/vocab/subjectName
  • exchange of information
  • tax treaty
  • withholding tax
  • employment income
  • tax rate
  • tax reform
  • depreciation
  • interest deduction
  • treaty benefits
  • associated enterprises
  • territoriality principle
  • CFC
Label
Blickpunkt International
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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