The Resource Blickpunt international

Blickpunt international

Label
Blickpunt international
Title
Blickpunt international
Creator
Subject
Language
eng
Summary
This article describes inter alia the main features of the US tax reform including depreciation, loss carry-forward, the introduction of a territorial system and anti-abuse provisions on interest deductions, the inbound base erosion anti-abuse tax (BEAT), anti-hybrid rules, anti-base erosion rules regarding income from intangibles. The last part comments on EU State aid developments and the fact that Switzerland is put on the EU grey-list
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 73 (2018), no. 2 ; p. 100-110
http://library.link/vocab/creatorName
  • Huber, M.F
  • Mahawattage, S
  • Dumont, J
Geographic coverage
  • Europe
  • North America
Language note
German
http://library.link/vocab/subjectName
  • legal protection
  • automatic exchange of information
  • tax reform
  • depreciation
  • carry-over
  • BEAT
  • intangibles
  • State aid
  • grey list
  • territoriality principle
  • interest deduction
  • hybrid mismatch
Label
Blickpunt international
Publication

Library Locations

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