TCJA
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The concept TCJA represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
TCJA
Resource Information
The concept TCJA represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- TCJA
166 Items that share the Concept TCJA
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- A better alternative to wealth taxes
- A few thoughts on REITS and the BEAT
- A fresh look at a stale ambiguity in the subpart F rules
- A fundamental change of the professional sports landscape under the 2017 U.S. tax reform : the end of like-kind exchanges for U.S. sports trades
- A guide to managing downward attribution for determining CFC status
- A silver linings guidebook : corporate planning for coronavirus losses
- A worldwide territorial system
- About that 8 percent U.S. corporate tax rate
- Acquisition of assets in cross-border asset and stock deals
- Advanced introduction to international tax law
- All of the above : how to tax the wealthy
- Alternative tax and trade routes for the Biden administration
- America first : German implications of the US tax reform
- An economic analysis of corporations' reserves for tax audit adjustments
- Bad haircuts? Evaluating policy choices under Biden's international tax proposals
- Biden administration's green book proposals would transform international tax rules
- Biden's international tax plan
- Biden's proposal to swap FDII for research expenditure support
- Biden's proposed tax increases in simple and multivariate charts
- CFCs and the individual shareholder
- Can GILTI + BEAT = GLOBE?
- Challenges of TCJA to U.S. individuals with foreign business interests
- Compliance of the U.S. and Swiss tax reforms with WTO rules
- Constructive dialogue : BEPS and the TCJA
- Cross-border effects of a major tax reform - evidence from the European stock market
- Current developments in international taxation
- Curtail U.S. PTEP reporting complexity : know your P's and Q's
- Designing international tax reform : lessons from TCJA
- Die US-Steuerreform : sieben Monate Tax Cuts and Jobs Act - eine Standortbestimmung
- Don't stop the BEAT
- Effects of the deemed repatriation provisions of the Tax Cuts and Jobs Act
- Election 2020 : Trump vs. Biden, with GILTI on the ballot
- Essays in international taxation : a tribute to professor H. David Rosenbloom by his Brazilian ITP alumni
- Evaluating the use of U.S. LLCs to invest in Brazil
- Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs
- For whom the toll (charge) tolls : foreign tax credits and the Tax Cuts and Jobs Act
- Foreign M&A : the taxable deals
- Foreign partner taxation when a partnership sells its assets
- GILTI : the co-operative potential of a unilateral minimum tax
- GILTI pleasures
- GILTI, the commerce clause, & state taxation of foreign source income : Florida as a microcosm
- Germany : tax pressures and reforms options
- Global implications of U.S. tax reform
- Goodwill accounting and transfer pricing valuations
- Harry Grubert's evolving views on international tax policy
- Has the United States really moved to a territorial system, or is it false advertising?
- How did we end up with this budget and this US international tax system? A brief history of the proposed predecessor tax reforms to the Tax Cuts and Jobs Act of 2017
- How the "Tax Cuts and Jobs Act of 2017" made the US a more competitive tax home for multinational banks than the UK
- How will Brazilian CFCs respond to the TCJA?
- How will revised sourcing rules affect sales of U.S.-made goods abroad?
- If not now, when? U.S. tax treaties with Latin America after TCJA
- Important U.S. tax considerations in unwinding a C corporate structure
- Insights on trends in U.S. cross-border M&A transactions after the Tax Cuts and Jobs Act
- Insurance tax developments in 2019 : adapting to TCJA guidance
- Insurance tax developments in 2020 : a year of change after change
- International corporate tax reform and partnership taxation : fitting a triangular peg into a rectangular hole
- International taxation
- Introduction to the US tax reform act
- Inventory sourcing rules after the U.S. Tax Cuts and Jobs Act : do the changes work?
- Inversion 2.0 : the proposal to expand the scope of section 7874
- Is GILTI operating as Congress intended?
- It's not too late to achieve shared economic growth
- It's time to update the Laffer curve for the 21st century
- Links between worlds : old exceptions to new interest deduction limitations
- Looking for cooperative tax policy in a Biden administration
- Loss limitations as applied to CFCs
- MNEs get easy ride under US repatriation and GILTI regimes as US expats pick up the bill
- Minimum taxation in the United States in the context of GloBE
- Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
- New Code Sec. 267A : the United States joins the anti-hybrid mix
- New FTC rules and accompanying regulations
- New deduction for qualified business income of pass-through entities : a first look
- New frontiers in tax competition : what's so great about Estonia?
- New incentives for U.S. companies to bring intangible property home
- New interest limitation rules can be costly
- Nonresident international students and scholars - impact of TCJA
- Out on a limb: the new significance of the foreign branch
- Outside the box : in praise of reverse transfer pricing
- Permanently reinvested earnings and the perception of credit risk
- Perspectives on the treatment of losses in the reformed U.S. international tax system
- Planning for tax controversies before, during and after the deal : new dynamics in cross-border M&A under the TCJA
- Policy forum: International effects of the 2017 US tax reform - a view from the front line
- Preliminary estimates of the likely actual revenue effects of the TCJA's provisions
- Presumed GILTI (until proven GILTI) : the GILTI gross-up belongs in the GILTI basket
- Principles of international taxation
- Profit shifting before and after the Tax Cuts and Jobs Act
- Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations
- Proposed regulations provide a new framework for the foreign tax credit
- Reassessing the beloved double Irish structure in light of FDII
- Reassessing the beloved double Irish structure in light of GILTI
- Reforming tax reform : rethinking 10/50 corporation dividends
- Repeal of the limitation on downward attribution : three years later
- Section 961 basis and the TCJA : if it ain't broke, don't fix it
- Selected sections : United States international taxation
- Show me the money : why is my cash still kept offshore?
- State corporate income tax consequences of federal tax reform
- Stop BEATing up your brother-sister [part 1]
- Stop BEATing up your brother-sister, part 2
- Surprise! Now that you're a CFC, you may be subject to Form 1099 reporting
- TCJA : a response to BEPS
- TCJA : worldwide vs. territorial system
- Taking stock of US 'tax reform' as the dust settles
- Tax Cuts and Jobs Act : impact on Chinese clients' wealth and business interest planning
- Tax Cuts and Jobs Act : transfer pricing implications
- Tax policy and organizational form : assessing the effects of the Tax Cuts and Jobs Act of 2017
- Tax policy and the economy
- Tax policy in a nutshell
- Tax-efficient repatriation in a post-TCJA environment
- Taxable acquisitions of foreign corporations during a pandemic (of change)
- Taxable acquisitions of foreign corporations in a brave new world
- Taxation of U.S. shareholders of foreign corporations after tax reform [part 1]
- Taxation of U.S. shareholders of foreign corporations after tax reform, part 2
- Taxes in America : what everyone needs to know
- Taxing business : the TCJA and what comes next
- The Biden plan : tax reform whistles an American tune
- The TCJA and the treaties
- The TCJA brings an end to the complex journey of the indirect foreign tax credit
- The TCJA's impact on GAAP effective tax rates of large U.S. nonfinancial corporations
- The TCJA's incentives for and impediments to repatriating intangible property
- The TCJA's unilateral provocation of DSTs
- The Tax Cuts and Jobs Act - individual tax reform
- The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises
- The Tax Cuts and Jobs Act : Canada-U.S. comparative for private businesses and individuals
- The U.S.'s illusionary turn to terroriality
- The application of downward attribution to de minimis ownership
- The baby and the bathwater : reflections on the TCJA's international provisions
- The business cycle and the deduction for foreign derived intangible income : a historical perspective
- The consequences of the Tax Cut and Jobs Act's international provisions : lessons from existing research
- The continuing impact of the 'one-time' section 965 transition tax
- The effect of U.S. tax reform on cross-border investment between France and the United States
- The geometry of international tax planning after the Tax Cuts and Jobs Act : a riff on circles, squares, and triangles
- The high-taxed exception and E&P limitation to Subpart F income
- The impact of the US Tax Cuts and Jobs Act on financial transactions
- The important aspects and strategies of the TCJA
- The ingenious Biden tax plan
- The new non-territorial U.S. international tax system [part 1]
- The new non-territorial U.S. international tax system, part 2
- The relaxed FDII documentation and transition rules don't stop giving
- The state and local tax deduction and fiscal federalism
- The transfer pricing puzzle - how U.S. tax reform may complicate supply chain decisions
- The unfab five of TCJA financing
- Thinking like a source state in a digital economy
- Top federal tax issues for 2019 : CPE course
- Top federal tax issues for 2020 : CPE course
- Top federal tax issues for 2021 : CPE course
- Treasury and the IRS provide much-needed cloud computing guidance
- U.S. tax reform : potential implications for the Netherlands
- U.S. tax reform : the end of the LLC?
- U.S. tax reform considerations for multinational services companies
- U.S. tax reform readiness : territorial tax system, anti-deferral rules, interest expense limitation, operating models
- U.S. tax reforms - a shift from international consensus?
- U.S. tax review : Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs
- U.S. tax review [FTC : final regulations : part 2]
- U.S. tax review [FTC : final regulations]
- U.S. taxation of foreign athletes and entertainers and the effects of the TCJA
- US Tax Cuts and Jobs Act : Part 1 : global intangible low-taxed income (GILTI)
- US Tax Cuts and Jobs Act : Part 2 - the Base Erosion and Anti-abuse Tax (BEAT)
- US tax reform : a multilateral success?
- US-Steuerreform : der Tax Cuts and Jobs Act 2017
- Valuations for financial reporting, tax and transfer pricing in the TCJA era
- Veränderungen der steuerlichen Rahmenbedingungen für den Vertrieb in den USA
- Viewing the GILTI tax rates through a tax expenditure lens
- We once had a worldwide tax system. What do we have now?
- What non-US investors should know about the new US tax law
- Who's afraid of deemed repatriations? Why domestic borrowers should remain vigilant
- Why operationalizing transfer pricing is more important than ever
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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/resource/T9SQtSsFdZM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/T9SQtSsFdZM/">TCJA</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>
