The Resource The TCJA's incentives for and impediments to repatriating intangible property

The TCJA's incentives for and impediments to repatriating intangible property

Label
The TCJA's incentives for and impediments to repatriating intangible property
Title
The TCJA's incentives for and impediments to repatriating intangible property
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the author uses recent data to examine whether U.S. corporations have repatriated valuable intangible property following the enactment of the Tax Cuts and Jobs Act (TCJA) and evaluates both the generally accepted accounting principles effective tax rate and the cash tax effects of those repatriations
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 6 ; p. 635-643
http://library.link/vocab/creatorName
Horst, T
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • tax rate
  • effective tax rate
  • cash flow
  • cost sharing arrangement
  • intangibles
  • repatriation
Label
The TCJA's incentives for and impediments to repatriating intangible property
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/T/TNI/vol.97/6_635-643.pdf
Publication
Note
20200225

Library Locations

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