The Resource Introduction to the US tax reform act

Introduction to the US tax reform act

Label
Introduction to the US tax reform act
Title
Introduction to the US tax reform act
Creator
Subject
Language
eng
Summary
This article deals with several changes on US taxation of financial instruments under the US Tax Cuts and Jobs Act (TCJA). The changes include the introduction of a new interest barrier, a limitation on the deductibility of payments on hybrid instruments or in hybrid transactions, an excise tax on base erosion payments, a new system of allowing a deduction for distributions from non-US subsidiaries and changes in the US controlled foreign corporation rules
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 20 (2018), no. 5 ; 9 p
http://library.link/vocab/creatorName
Carman, P
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • TCJA
  • interest deduction
  • hybrid financial instrument
  • hybrid entity
  • base erosion
  • participation exemption
  • CFC
Label
Introduction to the US tax reform act
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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