The Resource Current developments in international taxation

Current developments in international taxation

Label
Current developments in international taxation
Title
Current developments in international taxation
Creator
Subject
Language
  • eng
  • eng
Summary
This article investigates the evolution of the tax law leading to the creation of BEPS, digital service tax, change in U.S. tax policy and BEAT. It further explores the details of these new tax components. It offers some tax strategies in this new tax environment. It also presents many examples for illustrative purposes
Citation source
In: International tax journal. - Riverwoods. - Vol. 45 (2019), no. 5 (September-October) ; p. 47-54
http://library.link/vocab/creatorName
  • Ouyang, H
  • Yang, J.G.S
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • DST
  • worldwide income
  • territoriality principle
  • tax policy
  • BEAT
  • MNE
  • CFC
  • TCJA
  • transfer pricing
  • intercompany transaction
  • tax incentive
Label
Current developments in international taxation
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/G-I/ITJ/5_47-54.pdf
Publication

Library Locations

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