The Effect of Global Intangible Low-Taxed Income on US Investment in Australia

Journal
Author
Joseph, A.
Country
Australia/United States
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, considers the implications of the introduction of the concept of global intangible low-taxed income by the US Tax Cuts and Jobs Act of 2017, with its stated intention of encouraging companies to invest in the United States, for US investment in Australia.