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
  • 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?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/T/TNI/vol.95/3_221-226.pdf
Publication
Note
20190815

Library Locations

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