The Resource Blickpunt international
Blickpunt international
Resource Information
The item Blickpunt international represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Blickpunt international represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Blickpunt international
- Title
- Blickpunt international
- 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
- interest deduction
- hybrid mismatch
- Label
- Blickpunt international
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Blickpunt-international/76eyyEXCzFk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Blickpunt-international/76eyyEXCzFk/">Blickpunt international</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Blickpunt-international/76eyyEXCzFk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Blickpunt-international/76eyyEXCzFk/">Blickpunt international</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
