The Resource Biden administration's green book proposals would transform international tax rules
Biden administration's green book proposals would transform international tax rules
Resource Information
The item Biden administration's green book proposals would transform international tax rules 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 Biden administration's green book proposals would transform international tax rules 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
- The U.S. Treasury Department issued its green book, providing additional details of the Biden administration's tax policy proposals outlined in the Made in America Tax Plan and the American Families Plan. This article provides a summary of the administration's international tax proposals. A large portion of the revenue proposals set forth in the green book seek to curtail the perceived benefits of the TCJA's international tax provisions and further disincentivize businesses from undergoing corporate inversions and other offshoring activities. If the tax proposals included in the green book were to be enacted, the international landscape would change significantly for U.S. businesses
- Language
- eng
- Label
- Biden administration's green book proposals would transform international tax rules
- Title
- Biden administration's green book proposals would transform international tax rules
- Language
- eng
- Summary
- The U.S. Treasury Department issued its green book, providing additional details of the Biden administration's tax policy proposals outlined in the Made in America Tax Plan and the American Families Plan. This article provides a summary of the administration's international tax proposals. A large portion of the revenue proposals set forth in the green book seek to curtail the perceived benefits of the TCJA's international tax provisions and further disincentivize businesses from undergoing corporate inversions and other offshoring activities. If the tax proposals included in the green book were to be enacted, the international landscape would change significantly for U.S. businesses
- Citation source
- In: Journal of international taxation. - New York. - Vol. 32 (2021), no. 9 ; p. 49-56
- http://library.link/vocab/creatorName
-
- Calianno, J.M
- Long, B
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax policy
- international taxation
- TCJA
- GILTI
- FDII
- anti-inversion
- BEAT
- minimum tax
- foreign tax credit
- hybrid entity
- interest deduction
- tax incentive
- reporting requirements
- Label
- Biden administration's green book proposals would transform international tax rules
- Label
- Biden administration's green book proposals would transform international tax rules
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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/Biden-administrations-green-book-proposals-would/Rt3JBMpN_og/" 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/Biden-administrations-green-book-proposals-would/Rt3JBMpN_og/">Biden administration's green book proposals would transform international tax rules</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
