The Resource The effect of global intangible low-taxed income on US investment in Australia

The effect of global intangible low-taxed income on US investment in Australia

Label
The effect of global intangible low-taxed income on US investment in Australia
Title
The effect of global intangible low-taxed income on US investment in Australia
Creator
Subject
Language
eng
Summary
The author, in this article, considers the implications of the introduction of the concept of global intangible low-taxed income (GILTI) by the US Tax Cuts and Jobs Act of 2017 (TCJA), with its stated intention of encouraging companies to invest in the United States, for US investment in Australia
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 11 ; p. 651-655
http://library.link/vocab/creatorName
Joseph, A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GILTI
  • foreign investment
  • CFC
  • GILTI
  • conduit company
  • US Model
  • double taxation relief
  • LoB
Label
The effect of global intangible low-taxed income on US investment in Australia
Instantiates
Publication
Label
The effect of global intangible low-taxed income on US investment in Australia
Publication

Library Locations

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