The Resource Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues

Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues

Label
Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
Title
Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
Creator
Subject
Language
eng
Summary
The Tax Cuts and Jobs Act (TCJA) resulted in the most sweeping changes to the Internal Revenue Code (the Code) in decades. Indeed, the international tax changes alone will be the subject of many writings, as the framework under which the United States taxes U.S. and non-U.S. businesses on U.S. and non-U.S. income has shifted considerably. This article focuses on several of those changes and their particular, though perhaps not isolated, impact on one category of taxpayers - a multinational affiliated group of companies that includes a bank and/or a registered securities dealer (each such company, a "Financial Institution" and such group, a "Financial Group"). Both U.S. parented and non-U.S. parented Financial Groups are discussed in this article
Citation source
In: International tax journal. - Riverwoods. - Vol. 44 (2018), no. 2 (March-April) ; p. 9-32, 52
http://library.link/vocab/creatorName
  • DeNovio, N.J
  • Lu, W
  • Romanova, E.V
  • Bernstein, A.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • group of companies
  • banking
  • securities
  • tax reform
  • TCJA
  • corporate income tax
  • tax rate
  • interest deduction
  • GILTI
  • Subpart F income
  • BEAT
  • CFC
Label
Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
Instantiates
Publication
Label
Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
Publication

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