The Resource Has the United States really moved to a territorial system, or is it false advertising?
Has the United States really moved to a territorial system, or is it false advertising?
Resource Information
The item Has the United States really moved to a territorial system, or is it false advertising? 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 Has the United States really moved to a territorial system, or is it false advertising? 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
- In this article, the authors question the claim that the Tax Cuts and Jobs Act (TCJA) moved the United States from a worldwide system to a territorial one, assessing in particular the dichotomy between the treatment of individual and corporate shareholders
- Language
- eng
- Label
- Has the United States really moved to a territorial system, or is it false advertising?
- Title
- Has the United States really moved to a territorial system, or is it false advertising?
- Language
- eng
- Summary
- In this article, the authors question the claim that the Tax Cuts and Jobs Act (TCJA) moved the United States from a worldwide system to a territorial one, assessing in particular the dichotomy between the treatment of individual and corporate shareholders
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 3 ; p. 221-226
- http://library.link/vocab/creatorName
-
- Appel, A.I
- Maly, A
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- TCJA
- worldwide income
- territoriality
- shareholder
- CFC
- GILTI
- FDII
- Subpart F income
- Label
- Has the United States really moved to a territorial system, or is it false advertising?
- Label
- Has the United States really moved to a territorial system, or is it false advertising?
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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/Has-the-United-States-really-moved-to-a/FGbO7zIJZ18/" 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/Has-the-United-States-really-moved-to-a/FGbO7zIJZ18/">Has the United States really moved to a territorial system, or is it false advertising?</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>
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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/Has-the-United-States-really-moved-to-a/FGbO7zIJZ18/" 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/Has-the-United-States-really-moved-to-a/FGbO7zIJZ18/">Has the United States really moved to a territorial system, or is it false advertising?</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>
