The Resource Tax Cuts and Jobs Act : transfer pricing implications

Tax Cuts and Jobs Act : transfer pricing implications

Label
Tax Cuts and Jobs Act : transfer pricing implications
Title
Tax Cuts and Jobs Act : transfer pricing implications
Creator
Subject
Language
eng
Summary
First, this paper provides an overview of the fundamental provisions of the Tax Cuts and Jobs Act (TCJA) most relevant to transfer pricing. Second, this paper assesses the impact of the TCJA on global tax strategies and the need to revisit transfer pricing arrangements. Finally, it discusses the future of transfer pricing rules, particularly, what might happen when the digital economy project is finalized, and it assesses the TCJA's interaction with the BEPS project
Citation source
In: Journal of international taxation. - New York. - Vol. 30 (2019), no. 10 ; p. 50-62
http://library.link/vocab/creatorName
Cuyler, E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • TCJA
  • BEPS Project (OECD)
  • BEAT
  • FDII
  • GILTI
  • interest deduction
  • tax rate
  • hybrid mismatch
  • reorganization
Label
Tax Cuts and Jobs Act : transfer pricing implications
Instantiates
Publication
Label
Tax Cuts and Jobs Act : transfer pricing implications
Publication

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