Yang, James G. S.

The impact of the net investment income tax on non - American investors Electrónico / James G.S. Yang and Jeffrey S. Warren .-- , 2017


Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

President Donald Trump announced his intention to repeal the Net Investment Income Tax (NIIT). In this article, the authors examine the functioning of the NIIT and its impact on non-resident alien investors.


SISTEMA FISCAL
TRIBUTOS
IMPUESTOS
INVERSIONES
RENDIMIENTOS DE CAPITAL
POLITICA FISCAL
REFORMA
ESTADOS UNIDOS


Warren, Jeffrey S.

Bulletin for International Taxationv. 71, n. 6a, June 2017

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