The Resource What non-US investors should know about the new US tax law
What non-US investors should know about the new US tax law
Resource Information
The item What non-US investors should know about the new US tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item What non-US investors should know about the new US tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the effect of the US Tax Cuts and Jobs Act of 2017 (TCJA) on taxpayers with an emphasis on non-US investors. Specifically, it notes the reductions in various tax rates, the move from a worldwide tax system and to a territorial one and the introduction of anti-avoidance measures
- Language
- eng
- Label
- What non-US investors should know about the new US tax law
- Title
- What non-US investors should know about the new US tax law
- Language
- eng
- Summary
- This article discusses the effect of the US Tax Cuts and Jobs Act of 2017 (TCJA) on taxpayers with an emphasis on non-US investors. Specifically, it notes the reductions in various tax rates, the move from a worldwide tax system and to a territorial one and the introduction of anti-avoidance measures
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 10 ; p. 614-622
- http://library.link/vocab/creatorName
-
- Ouyang, H
- Yang, J.G.S
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- foreign investment
- TCJA
- tax rate
- pass-through entity
- anti-avoidance
- MNE
- worldwide income
- territoriality
- BEAT
- Label
- What non-US investors should know about the new US tax law
- Label
- What non-US investors should know about the new US tax law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/What-non-US-investors-should-know-about-the-new/-qTHpsjxz7o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/What-non-US-investors-should-know-about-the-new/-qTHpsjxz7o/">What non-US investors should know about the new US tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/What-non-US-investors-should-know-about-the-new/-qTHpsjxz7o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/What-non-US-investors-should-know-about-the-new/-qTHpsjxz7o/">What non-US investors should know about the new US tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
