The Resource Has the United States really moved to a territorial system, or is it false advertising?

Has the United States really moved to a territorial system, or is it false advertising?

Label
Has the United States really moved to a territorial system, or is it false advertising?
Title
Has the United States really moved to a territorial system, or is it false advertising?
Creator
Subject
Language
eng
Summary
In this article, the authors question the claim that the Tax Cuts and Jobs Act (TCJA) moved the United States from a worldwide system to a territorial one, assessing in particular the dichotomy between the treatment of individual and corporate shareholders
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 3 ; p. 221-226
http://library.link/vocab/creatorName
  • Appel, A.I
  • Maly, A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • worldwide income
  • territoriality principle
  • shareholder
  • CFC
  • GILTI
  • FDII
  • Subpart F income
Label
Has the United States really moved to a territorial system, or is it false advertising?
Instantiates
Publication
Label
Has the United States really moved to a territorial system, or is it false advertising?
Publication

Library Locations

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