The Resource MNEs get easy ride under US repatriation and GILTI regimes as US expats pick up the bill

MNEs get easy ride under US repatriation and GILTI regimes as US expats pick up the bill

Label
MNEs get easy ride under US repatriation and GILTI regimes as US expats pick up the bill
Title
MNEs get easy ride under US repatriation and GILTI regimes as US expats pick up the bill
Subject
Language
eng
Summary
The article explains the position of individual US shareholders of controlled foreign corporations (CFCs) living outside the US (expats) under the repatriation and GILTI tax regimes introduced by the 2017 US Tax Cuts and Job Act (TCJA)
Citation source
In: International tax review. - London. - Vol. 29 (2018), no. 4 (May 2018) ; 5 p
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GILTI
  • expatriate
  • repatriation
  • TCJA
Label
MNEs get easy ride under US repatriation and GILTI regimes as US expats pick up the bill
Instantiates
Publication
Label
MNEs get easy ride under US repatriation and GILTI regimes as US expats pick up the bill
Publication

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