These critiques give rise to the question of how best, and under what criteria, to evaluate the changes to the international tax system brought about by the US tax reform. This paper analyzes the tax law changes adopted in the TCJA that impact cross-border investment within the context of ...
We are all in for an interesting 2018 tax compliance season — new forms, changes to old forms, international tax uncertainties, and an almost certain new batch of e-file errors are just some of the many challenges that lie ahead. As tax departments gain a better understanding of the implic...
“We’ve been encouraging people to update their withholding since February of last year, so that they can balance the benefits of tax reform the way they want. For some, that’s getting it all in a larger tax refund, for others it’s getting it in their paychecks, spread out throughou...
Much has changed in tax reform legislation with the Wayfair ruling and the Tax Cuts and Jobs Act (TCJA updates). State tax pros need to address the challenges.
II) provisions, the business interest expense limitation of IRC Section 163(j), federal 100-percent bonus depreciation, IRC Section 199A, the limitation on meals and entertainment, and other federal international, corporate, partnership, and personal income tax changes enacted by federal tax reform...
international taxationtax reformtax cut and jobs actGILTIFDIIThis paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. TheSocial Science Electronic Publishing...
International TaxationTax ReformTax Cut and Jobs ActGILTIFDIIThis paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. The TCJA's dividend exemption provision is expected to eliminate distortions to ...
The International Provisions of the TCJA: A Preliminary Summary and Assessmenttax reformThe Tax Cuts and Jobs Act (TCJA), as passed by Congress and signed into law on December 22, 2017, represents the most far reaching reform of the US internationa...
doi:10.2139/ssrn.3242008TCJAtax reformWTOOver six months have passed since the enactment of the TCJA, so it is now possible to reach some preliminary conclusions on its impact. The main ones are: 1. TSocial Science Electronic Publishing