Tax Cuts and Jobs Act Impact- Guide to International Tax-corporations

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Tax Cuts and Jobs Act Impact- Guide to International Tax-corporations image
ISBN-10:

0808049968

ISBN-13:

9780808049968

Released: Dec 31, 2018
Publisher: CCH, Inc.
Format: Paperback, 200 pages

Description:

The CCH Answer Connect Guide on International Tax is focused on the major changes made by the Tax Cuts and Jobs Act to the international tax rules that will affect most multinational corporations. These changes will likely require the alteration of global tax strategies and, particularly, the need to revisit and revamp transfer pricing arrangements. Although, the TCJA did not contain any significant modifications to the U.S. transfer pricing rules, the reduction of the U.S. corporate tax rate and the introduction of a base erosion and ant-iabuse tax, global intangible low-taxed income and foreign derived intangible income require that all U.S. taxpayers with cross-border activities, i.e., both inbound and outbound, develop different tax structuring and supply chain alternatives to develop an optimal tax strategy

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