The impact of the net investment income tax on non - American investors James G.S. Yang and Jeffrey S. Warren Electrónico
By: Yang, James G. S.
Contributor(s): Warren, Jeffrey S.
Material type: ArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | INVERSIONES | RENDIMIENTOS DE CAPITAL | POLITICA FISCAL | REFORMA | ESTADOS UNIDOS In: Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | BIT/2017/6a-21 (Browse shelf) | Available | BIT/2017/6a-21 |
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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.
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