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- W2809971454 abstract "Tax Cuts and Jobs Act (“TCJA”) signed into law by President Trump on 22 December 2017 contains multiple provisions that significantly impact Europe and the way European corporations are being taxed by the US. The US corporate tax rate is set to be 21% (reduced from 35%). Most importantly, the shift towards participation exemption and the adoption of the base erosion anti-abuse tax (“BEAT”), the global intangible low-taxed income (“GILTI”) and the foreign-derived intangible income (“FDII”) changed the delicate balance of US-EU taxation. Nonetheless, TCJA should not be considered as a ‘tax war’: it is a long-overdue response to the BEPS by US and a correct application of the single tax principle to prevent double non-taxation." @default.
- W2809971454 created "2018-07-10" @default.
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- W2809971454 date "2018-01-01" @default.
- W2809971454 modified "2023-09-27" @default.
- W2809971454 title "US Tax Reform: Potential Impact on Europe and EU Corporations (Presentation Slides)" @default.
- W2809971454 doi "https://doi.org/10.2139/ssrn.3193300" @default.
- W2809971454 hasPublicationYear "2018" @default.
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