The Resource TCJA : worldwide vs. territorial system

TCJA : worldwide vs. territorial system

Label
TCJA : worldwide vs. territorial system
Title
TCJA : worldwide vs. territorial system
Creator
Subject
Language
eng
Summary
The article discusses one of the most significant changes under the Tax Cuts and Jobs Act (P.L. 115-97, December 22, 2017) - the move from a worldwide tax system to a modified territorial tax system. The author analyses the consequences of this change
Citation source
In: Journal of international taxation. - New York. - Vol. 29 (2018), no. 8 ; p. 30-37, 64
http://library.link/vocab/creatorName
  • Yang, J.G.S
  • Metallo, V.N.A
  • Warren, J.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • territoriality principle
  • worldwide income
  • corporate inversion
  • income shifting
  • BEPS
  • BEAT
Label
TCJA : worldwide vs. territorial system
Instantiates
Publication
Label
TCJA : worldwide vs. territorial system
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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