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The Resource US-Steuerreform : der Tax Cuts and Jobs Act 2017

US-Steuerreform : der Tax Cuts and Jobs Act 2017

Label
US-Steuerreform : der Tax Cuts and Jobs Act 2017
Title
US-Steuerreform : der Tax Cuts and Jobs Act 2017
Contributor
Subject
Language
  • gereng
  • eng
Summary
This book contains ten chapters on the effects of the Tax Cuts and Jobs Act 2017 (TCJA) in both German and English, including immediate depreciation, the new deduction for pass-through entities, the interest limitation rule, rules against identities and financial instruments, a partial shift towards territoriality, global intangible low tax income (GILTI), foreign derivative intangible income (FDII), and the base erosion and anti-abuse tax (BEAT)
Geographic coverage
North America
Index
no index present
Language note
  • German
  • English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Hey, J
  • Härtwig, S
http://library.link/vocab/subjectName
  • tax reform
  • TCJA
  • depreciation
  • cash flow tax
  • deductions
  • pass-through entity
  • interest deduction
  • hybrid entity
  • hybrid financial instrument
  • territoriality principle
  • GILTI
  • FDII
  • BEAT
  • transition tax (section 965)
Label
US-Steuerreform : der Tax Cuts and Jobs Act 2017
Instantiates
Publication
Contents
  • Einführung: Erste Einordnung und Lehren aus der US-Steuerreform = An introduction: lessons to learn form the U.S. tax reform?
  • Hey, J.
  • ; p. 1-18 / p. 239-254
  • Sofortabschreibung als Schritt in Richtung einer Cash Flow Besteuerung? = Full depreciation - step towards cash flow taxation?
  • Münch, L.
  • ; p. 19-40 / p. 255-274
  • Der neue Sonderabzug für Pass-Through-Einkünfte: Steuerentlastung auch für Non-Corporations? = The new deduction for pass-through entities: tax benefit for non-corporations
  • Nayin, T.
  • ; p. 41-64 / p. 275-296
  • Die Zinsschranke im US-Steuerrecht = The interest limitation rule under US tax law
  • Pöschke, M.
  • ; p. 65-84 / p. 297-314
  • Maßnahmen gegen hybride Rechtsträger und Finanzinstrumente = Rules against hybrid entities and financial instruments - Comparison between Germany, the U.S. and the EU
  • Rüsch, G.
  • ; p. 85-104 / p. 315-330
  • Partieller Wechsel zum Territorialitätsprinzip = A partial shift towards territoriality
  • Härtwig; S.
  • ; p. 105-136 / p. 331-358
  • GILTI - Smarter Anreiz zur ausländischen Gewinnverlagerung = GILTI - Depriving other countries of their revenue
  • Schildgen, F.
  • ; p. 137-164 / p. 359-382
  • Ermäßigter Steuersatz für "Foreign Derived Intangible Income" (FDII) = Tax preference for "Foreign Derived Intangible Income" - Does the "U.S. version of a license box" lead to an application of the German license barrier (section 4j EStG)?
  • Surmann, M.
  • ; p. 165-178 / p. 383-396
  • Die BEAT - Partielles Abzugsverbot für Outbound Zahlungen in Gestalt einer Mindeststeuer = BEAT - A minimum tax to partially disallow deductions for outbound payments
  • Kempelmann, G.
  • ; p. 179-206 / p. 397-418
  • Transition Tax auf in der Vergangenheit im Ausland thesaurierte Gewinne = "Transition tax" on foreign earnings as a legal, economic and political instrument
  • Lorenz, G.
  • ; p. 207-238 / p. 419-456
Extent
VIII, 458 p.
Isbn
9783504260279
Note
20191107
Label
US-Steuerreform : der Tax Cuts and Jobs Act 2017
Publication
Contents
  • Einführung: Erste Einordnung und Lehren aus der US-Steuerreform = An introduction: lessons to learn form the U.S. tax reform?
  • Hey, J.
  • ; p. 1-18 / p. 239-254
  • Sofortabschreibung als Schritt in Richtung einer Cash Flow Besteuerung? = Full depreciation - step towards cash flow taxation?
  • Münch, L.
  • ; p. 19-40 / p. 255-274
  • Der neue Sonderabzug für Pass-Through-Einkünfte: Steuerentlastung auch für Non-Corporations? = The new deduction for pass-through entities: tax benefit for non-corporations
  • Nayin, T.
  • ; p. 41-64 / p. 275-296
  • Die Zinsschranke im US-Steuerrecht = The interest limitation rule under US tax law
  • Pöschke, M.
  • ; p. 65-84 / p. 297-314
  • Maßnahmen gegen hybride Rechtsträger und Finanzinstrumente = Rules against hybrid entities and financial instruments - Comparison between Germany, the U.S. and the EU
  • Rüsch, G.
  • ; p. 85-104 / p. 315-330
  • Partieller Wechsel zum Territorialitätsprinzip = A partial shift towards territoriality
  • Härtwig; S.
  • ; p. 105-136 / p. 331-358
  • GILTI - Smarter Anreiz zur ausländischen Gewinnverlagerung = GILTI - Depriving other countries of their revenue
  • Schildgen, F.
  • ; p. 137-164 / p. 359-382
  • Ermäßigter Steuersatz für "Foreign Derived Intangible Income" (FDII) = Tax preference for "Foreign Derived Intangible Income" - Does the "U.S. version of a license box" lead to an application of the German license barrier (section 4j EStG)?
  • Surmann, M.
  • ; p. 165-178 / p. 383-396
  • Die BEAT - Partielles Abzugsverbot für Outbound Zahlungen in Gestalt einer Mindeststeuer = BEAT - A minimum tax to partially disallow deductions for outbound payments
  • Kempelmann, G.
  • ; p. 179-206 / p. 397-418
  • Transition Tax auf in der Vergangenheit im Ausland thesaurierte Gewinne = "Transition tax" on foreign earnings as a legal, economic and political instrument
  • Lorenz, G.
  • ; p. 207-238 / p. 419-456
Extent
VIII, 458 p.
Isbn
9783504260279
Note
20191107

Library Locations

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