000			01811nab a2200289 c 4500
003			ES-MaIEF
005			20190121112015.0
007			ta
008			190118t2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_931715 _aDharmapala, Anurudha Udeni Dhammika
245		4	_aThe consequences of the Tax Cut and Jobs Act's international provisions _b : lessons from existing research _c Dhammika Dharmapala
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. It uses the observed behavior of firms during the 2005 repatriation tax holiday to infer the relative burdens created by the repatriation tax and by the TCJA’s new "Global Intangible Low-Taxed Income" (GILTI) tax, and it concludes that the TCJA increases the tax burden on U.S. residence for many, and perhaps most, U.S. firms. It also argues that the GILTI and "Foreign-Derived Intangible Income" (FDII) provisions will create substantial distortions to the ownership of assets, both in the United States and around the world
650		4	_947460 _aIMPUESTOS
650		4	_948466 _aSOCIEDADES DE RESPONSABILIDAD LIMITADA
650		4	_910750 _aREFORMA
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_942888 _aESTADOS UNIDOS
773	0		_9158690 _oOP 233/2018/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 71, n. 4, December 2018, p. 707-728
856			_uhttps://ntanet.org/NTJ/71/4/ntj-v71n04p707-728-Consequences-of-the-Tax-Cut-and-Jobs-Acts-International-Provisions.html
942			_cART
999			_c139719 _d139719