The Resource The US international tax reforms : competition and convergence, pay-offs and policy failures
The US international tax reforms : competition and convergence, pay-offs and policy failures
Resource Information
The item The US international tax reforms : competition and convergence, pay-offs and policy failures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The US international tax reforms : competition and convergence, pay-offs and policy failures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article addresses the recent US tax reform's international provisions. Part II reviews the political context and time pressure under which the tax legislation was adopted, which explains why it was not a fundamental tax reform. Part III(A) reviews the most important "international" business provisions, starting with the pervasive effects of the reduction in the corporate tax rate and its interaction with credits for foreign income taxes. Part III(B) examines the new global intangible low-taxed income (GILTI) and foreign dividends received deduction provisions, the reduced effective tax rate for foreign derived intangible income (FDII) from exports and the base erosion alternative minimum tax or BEAT. Part IV comments on the most important international reform left unaddressed and Part V concludes
- Language
- eng
- Label
- The US international tax reforms : competition and convergence, pay-offs and policy failures
- Title
- The US international tax reforms : competition and convergence, pay-offs and policy failures
- Language
- eng
- Summary
- This article addresses the recent US tax reform's international provisions. Part II reviews the political context and time pressure under which the tax legislation was adopted, which explains why it was not a fundamental tax reform. Part III(A) reviews the most important "international" business provisions, starting with the pervasive effects of the reduction in the corporate tax rate and its interaction with credits for foreign income taxes. Part III(B) examines the new global intangible low-taxed income (GILTI) and foreign dividends received deduction provisions, the reduced effective tax rate for foreign derived intangible income (FDII) from exports and the base erosion alternative minimum tax or BEAT. Part IV comments on the most important international reform left unaddressed and Part V concludes
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 11 ; p. 905-913
- http://library.link/vocab/creatorName
- Shay, S.E
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax reform
- corporate income tax
- tax rate
- foreign tax credit
- GILTI
- FDII
- BEAT
- Label
- The US international tax reforms : competition and convergence, pay-offs and policy failures
- Label
- The US international tax reforms : competition and convergence, pay-offs and policy failures
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-US-international-tax-reforms--competition/54bgl0BJ-iI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-US-international-tax-reforms--competition/54bgl0BJ-iI/">The US international tax reforms : competition and convergence, pay-offs and policy failures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item The US international tax reforms : competition and convergence, pay-offs and policy failures
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-US-international-tax-reforms--competition/54bgl0BJ-iI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-US-international-tax-reforms--competition/54bgl0BJ-iI/">The US international tax reforms : competition and convergence, pay-offs and policy failures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
