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

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
Creator
Subject
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
Instantiates
Publication
Label
The US international tax reforms : competition and convergence, pay-offs and policy failures
Publication

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