What Non-US Investors Should Know about the New US Tax Law

Journal
Author
Ouyang, H.; Yang, J.G.S.
Country
International; United States
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses the effect of the US Tax Cuts and Jobs Act of 2017 on taxpayers with an emphasis on non-US investors. Specifically, it notes the reductions in various tax rates, the move from a worldwide tax system and to a territorial one and the introduction of anti-avoidance measures.