The Resource US-Steuerreform zum 1.1.2018 - Auswirkungen auf Unternehmen

US-Steuerreform zum 1.1.2018 - Auswirkungen auf Unternehmen

Label
US-Steuerreform zum 1.1.2018 - Auswirkungen auf Unternehmen
Title
US-Steuerreform zum 1.1.2018 - Auswirkungen auf Unternehmen
Creator
Subject
Language
eng
Summary
This article provides an overview of the most important aspects of the US tax reform for companies, including a rate reduction, the abolition of the alternative minimum tax, the tax treatment of partnerships, the tax base, changes in the area of depreciation, the interest deduction barrier, the non-deductibility of management fees and certain other business deductions, the participation exemption, anti-hybrids and loss compensation. The last part describes the international aspects of the reform including the switch to a territoriality system, an exemption for foreign dividends, toll-tax, the base erosion and anti-avoidance tax (BEAT), the treatment of global intangible low-taxed income (GILTI) and a preferential treatment of foreign-derived intangible income (FDII)
Citation source
In: Österreichische Steuerzeitung. - Wien. - Vol. 71 (2018), no. 3 ; p. 43-49
http://library.link/vocab/creatorName
Raab, S
Geographic coverage
  • European Union
  • Europe
  • North America
Language note
German
http://library.link/vocab/subjectName
  • tax reform
  • corporate income tax
  • tax rate
  • partnership
  • tax base
  • depreciation
  • interest deduction
  • management fee
  • deductions
  • participation exemption
  • hybrid transaction
  • losses
  • territoriality principle
  • foreign source income
  • BEAT
  • GILTI
  • FDII
  • intangibles
  • toll charge
Label
US-Steuerreform zum 1.1.2018 - Auswirkungen auf Unternehmen
Instantiates
Publication
Label
US-Steuerreform zum 1.1.2018 - Auswirkungen auf Unternehmen
Publication

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