The Resource Perspectives on the treatment of losses in the reformed U.S. international tax system

Perspectives on the treatment of losses in the reformed U.S. international tax system

Label
Perspectives on the treatment of losses in the reformed U.S. international tax system
Title
Perspectives on the treatment of losses in the reformed U.S. international tax system
Creator
Subject
Language
eng
Summary
This article provides an overview of various loss provisions affecting U.S. international taxation that were introduced or changed by the Tax Cuts and Jobs Act (TCJA). One objective of this article is to provide a technical background in the operation of these rules. A second objective is to provide context to the policy implications of these rules
Citation source
In: Journal of taxation. - New York. - Vol. 130 (2019), no. 4 ; 29 p
http://library.link/vocab/creatorName
Dabrowski, R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • losses
  • tax reform
  • TCJA
  • dual consolidated loss
  • CFC
  • GILTI
  • Subpart F income
Label
Perspectives on the treatment of losses in the reformed U.S. international tax system
Instantiates
Publication
Label
Perspectives on the treatment of losses in the reformed U.S. international tax system
Publication

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