Ouyang, Huanyu
What non-US investors should know about the new US tax law / Huanyu Ouyang and James G. S. Yang .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article discusses the effect of the US Tax Cuts and Jobs Act of 2017 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.
INVERSIONES EXTRANJERAS
IMPUESTOS
REDUCCIONES TRIBUTARIAS
EVASION FISCAL
PREVENCIÓN
ESTADOS UNIDOS
ELUSION FISCAL
Yang, James G. S.
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, p. 614-622
What non-US investors should know about the new US tax law / Huanyu Ouyang and James G. S. Yang .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article discusses the effect of the US Tax Cuts and Jobs Act of 2017 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.
INVERSIONES EXTRANJERAS
IMPUESTOS
REDUCCIONES TRIBUTARIAS
EVASION FISCAL
PREVENCIÓN
ESTADOS UNIDOS
ELUSION FISCAL
Yang, James G. S.
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, p. 614-622