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
  • 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
Note
20181017
Other control number
bit_2018_10_us_1.html
Label
What non-US investors should know about the new US tax law
Publication
Note
20181017
Other control number
bit_2018_10_us_1.html

Library Locations

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