What non-US investors should know about the new US tax law Huanyu Ouyang and James G. S. Yang
By: Ouyang, Huanyu
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Contributor(s): Yang, James G. S.
Material type: 
ArticlePublisher: 2018Subject(s): INVERSIONES EXTRANJERAS | IMPUESTOS | REDUCCIONES TRIBUTARIAS | EVASION FISCAL | PREVENCIÓN | ESTADOS UNIDOS | ELUSION FISCALOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 10, October 2018, p. 614-622Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/10-6 (Browse shelf) | Available | BIT/2018/10-6 |
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.
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