The New Non-Territorial U.S. International Tax System, Part 2

This paper, published in Tax Notes on July 9, 2018, is the second half of a two-part paper examining and analyzing the three main international provisions in the 2017 tax act. Part 1 discussed normative frameworks for international tax policy. Part 2, contained herein, focuses on the base erosion and anti-abuse tax (the BEAT), global intangible low-taxed income (GILTI), and foreign-derived intangible income (FDII)

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Year of publication:	2018
Authors:	Shaviro, Daniel
Publisher:	[2018]: [S.l.] : SSRN
Subject:	USA \| United States \| Doppelbesteuerung \| Double taxation

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Extent:	1 Online-Ressource (26 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 160, No. 2, July 2018 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 9, 2018 erstellt
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012913330