The effect of global intangible low-taxed income on US investment in Australia Anton Joseph
By: Joseph, Anton.
Material type: ArticlePublisher: 2018Subject(s): ACTIVOS INVISIBLES | REDUCCIONES TRIBUTARIAS | INVERSIONES EXTRANJERAS | ESTADOS UNIDOS | AUSTRALIAOnline resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 11, November 2018, p. 651-655Summary: 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.Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2018/11-3 (Browse shelf) | https://online.ibfd.org/kbase/ | Available | BIT/2018/11-3 |
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.
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