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The effect of global intangible low-taxed income on US investment in Australia Anton Joseph

By: Joseph, Anton .

Material type: Article

ArticlePublisher: 2018Subject(s): ACTIVOS INVISIBLES

| REDUCCIONES TRIBUTARIAS

| INVERSIONES EXTRANJERAS

| ESTADOS UNIDOS

| AUSTRALIA

Online 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.

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Item type	Current location	Home library	Call number	URL	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2018/11-3 (Browse shelf)	https://online.ibfd.org/kbase/	Available		BIT/2018/11-3

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Previous	BIT/2018/10-7 The legal framework of the Botswana special tax zone	BIT/2018/11-1 Payments for the use of a footballer's image rights	BIT/2018/11-2 Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative	BIT/2018/11-3 The effect of global intangible low-taxed income on US investment in Australia	BIT/2018/11-4 (Re)defining the balance between tax transparency and tax privacy in Big Data analytics	BIT/2018/11-5 The scope of the Commission's digital tax proposals	BIT/2018/11-6 (Mis)guided by the value creation principle	Next

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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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The effect of global intangible low-taxed income on US investment in Australia Anton Joseph

By: Joseph, Anton.

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By: Joseph, Anton .