The Resource The U.S.'s illusionary turn to terroriality

The U.S.'s illusionary turn to terroriality

Label
The U.S.'s illusionary turn to terroriality
Title
The U.S.'s illusionary turn to terroriality
Creator
Subject
Language
eng
Summary
In this article, the author contends that the sponsors of the Tax Cuts and Jobs Act (TCJA) not only failed to deliver on their promise of a territorial system for controlled foreign corporations (CFCs), but also expanded the preexisting quasi-worldwide system
Citation source
In: Tax notes international. - Falls Church. - Vol. 89 (2018), no. 7 ; p. 619-621
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • CFC
  • territoriality principle
  • worldwide income
  • intangibles
  • GILTI
Label
The U.S.'s illusionary turn to terroriality
Instantiates
Publication
Label
The U.S.'s illusionary turn to terroriality
Publication

Library Locations

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