The Resource Blickpunt international

Blickpunt international

Blickpunt international
Blickpunt international
  • ger
  • eng
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
  • Huber, M.F
  • Mahawattage, S
  • Dumont, J
Geographic coverage
  • Europe
  • North America
Language note
  • legal protection
  • automatic exchange of information
  • tax reform
  • depreciation
  • carry-over
  • BEAT
  • intangibles
  • State aid
  • grey list
  • territoriality principle
  • interest deduction
  • hybrid mismatch

Library Locations

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