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

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
Creator
Subject
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 principle
  • BEAT
Label
What non-US investors should know about the new US tax law
Instantiates
Publication
Label
What non-US investors should know about the new US tax law
Publication

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