Joseph, Anton
The effect of global intangible low-taxed income on US investment in Australia / Anton Joseph .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
The author, in this article, considers the implications of the introduction of the concept of global intangible low-taxed income by the US Tax Cuts and Jobs Act of 2017, with its stated intention of encouraging companies to invest in the United States, for US investment in Australia.
ACTIVOS INVISIBLES
REDUCCIONES TRIBUTARIAS
INVERSIONES EXTRANJERAS
ESTADOS UNIDOS
AUSTRALIA
Bulletin for International Taxation 0007-4624 v. 72, n. 11, November 2018, p. 651-655
The effect of global intangible low-taxed income on US investment in Australia / Anton Joseph .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
The author, in this article, considers the implications of the introduction of the concept of global intangible low-taxed income by the US Tax Cuts and Jobs Act of 2017, with its stated intention of encouraging companies to invest in the United States, for US investment in Australia.
ACTIVOS INVISIBLES
REDUCCIONES TRIBUTARIAS
INVERSIONES EXTRANJERAS
ESTADOS UNIDOS
AUSTRALIA
Bulletin for International Taxation 0007-4624 v. 72, n. 11, November 2018, p. 651-655