The Resource The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises

The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises

Label
The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises
Title
The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises
Creator
Subject
Language
  • eng
  • eng
Summary
This article considers provisions of the Tax Cuts and Jobs Act (TCJA) that apply to multinational enterprises and examines them alongside comparable rules in Canada. It also discusses how the TCJA will affect these comparisons and Canada-U.S. transactions involving multinational enterprises
Citation source
In: Tax notes international. - Falls Church. - Vol. 89 (2018), no. 12 ; p. 1169-1177
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • MNE
  • tax rate
  • interest deduction
  • depreciation
  • CFC
  • patent box
  • inbound transaction
  • base erosion
  • anti-avoidance
  • hybrid entity
  • BEPS
  • BEAT
Label
The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/T/TNI/vol.89/12_1169-1177.pdf
Publication
Note
20180419

Library Locations

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      52.3736660 4.9336932
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