The Resource The effect of U.S. tax reform on cross-border investment between France and the United States

The effect of U.S. tax reform on cross-border investment between France and the United States

Label
The effect of U.S. tax reform on cross-border investment between France and the United States
Title
The effect of U.S. tax reform on cross-border investment between France and the United States
Creator
Subject
Language
eng
Summary
The authors examine the international provisions in the Tax Cuts and Jobs Act (TCJA) generally and then focus on how the changes will affect the tax efficiency of crossborder investment structures involving France and the United States. Many of the conclusions they reach can be extended to apply to investment structures involving the United States and other members of the European Union
Citation source
In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 3 ; p. 317-326
http://library.link/vocab/creatorName
  • Tollis, V
  • Pouga, Z
Geographic coverage
  • North America
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • TCJA
  • tax rate
  • participation exemption
  • deferral
  • repatriation
  • foreign investment
  • GILTI
  • BEAT
Label
The effect of U.S. tax reform on cross-border investment between France and the United States
Instantiates
Publication
Label
The effect of U.S. tax reform on cross-border investment between France and the United States
Publication

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