What non-US investors should know about the new US tax law Huanyu Ouyang and James G. S. Yang
By: Ouyang, Huanyu.
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 |
Browsing IEF Shelves Close shelf browser
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.
There are no comments for this item.