The Resource The new non-territorial U.S. international tax system, part 2

The new non-territorial U.S. international tax system, part 2

Label
The new non-territorial U.S. international tax system, part 2
Title
The new non-territorial U.S. international tax system, part 2
Creator
Subject
Language
eng
Summary
In this two-part report, the author examines and assesses the three main international provisions in the Tax Cuts and Jobs Act. Part 1 discussed normative frameworks for international tax policy. This part 2 focuses on the base erosion and anti-abuse tax (BEAT), global intangible low-taxed income (GILTI), and foreign-derived intangible income (FDII)
Citation source
In: Tax notes international. - Falls Church. - Vol. 91 (2018), no. 2 ; p. 125-148
http://library.link/vocab/creatorName
Shaviro, D.N
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • TCJA
  • territoriality principle
  • BEPS
  • CFC
  • foreign source income
  • GILTI
  • FDII
  • BEAT
Label
The new non-territorial U.S. international tax system, part 2
Instantiates
Publication
Label
The new non-territorial U.S. international tax system, part 2
Publication

Library Locations

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