The Resource TCJA : a response to BEPS
TCJA : a response to BEPS
Resource Information
The item TCJA : a response to BEPS represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item TCJA : a response to BEPS represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Tax Cuts and Jobs Act (P.L. 115-97, 22 December 2017) (TCJA) reduces the U.S. corporate tax rate; allows a participation exemption; requires US shareholders of controlled foreign corporations (CFCs) to include in gross income global intangible low-taxed income (GILTI); and provides a minimum tax on base erosion payments (base erosion and anti-abuse tax) (BEAT). In addition, new rules on foreign-derived intangible income (FDII) encourage the development of intangibles in the US, with a reduced tax on US corporation's intangible income derived from foreign use. This article reviews these international tax provisions and compares them with the relevant Action items in the OECD BEPS project
- Language
- eng
- Label
- TCJA : a response to BEPS
- Title
- TCJA : a response to BEPS
- Title variation
- Tax Cuts and Jobs Act : a response to BEPS
- Language
- eng
- Summary
- The Tax Cuts and Jobs Act (P.L. 115-97, 22 December 2017) (TCJA) reduces the U.S. corporate tax rate; allows a participation exemption; requires US shareholders of controlled foreign corporations (CFCs) to include in gross income global intangible low-taxed income (GILTI); and provides a minimum tax on base erosion payments (base erosion and anti-abuse tax) (BEAT). In addition, new rules on foreign-derived intangible income (FDII) encourage the development of intangibles in the US, with a reduced tax on US corporation's intangible income derived from foreign use. This article reviews these international tax provisions and compares them with the relevant Action items in the OECD BEPS project
- Citation source
- In: Journal of international taxation. - New York. - Vol. 29 (2018), no. 9 ; p. 40-45
- http://library.link/vocab/creatorName
- Silbering-Meyer, J
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax reform
- TCJA
- BEPS Project (OECD)
- CFC
- hybrid mismatch
- interest deduction
- GILTI
- BEAT
- FDII
- Label
- TCJA : a response to BEPS
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/TCJA--a-response-to-BEPS/vSIP7ArBQ1Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/TCJA--a-response-to-BEPS/vSIP7ArBQ1Y/">TCJA : a response to BEPS</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/TCJA--a-response-to-BEPS/vSIP7ArBQ1Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/TCJA--a-response-to-BEPS/vSIP7ArBQ1Y/">TCJA : a response to BEPS</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
