Sökning: "tax cuts and jobs act"

Hittade 4 uppsatser innehållade orden tax cuts and jobs act.

1. 1. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Andrea Rosato; [2022]
   Nyckelord :tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

   Sammanfattning : .... LÄS MER

3. 2. The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Julia Hochreiter; [2020]
   Nyckelord :Transfer pricing; definition of intangibles; goodwill; ongoing concern value; double taxation; double non-taxation; the OECD Transfer Pricing Guidelines; the U.S. Tax Cuts and Jobs Act.; Law and Political Science;

   Sammanfattning : “What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. LÄS MER

4. 3. The Tax Effect on Capital Structure: An empirical investigation of tax shield utilization following the Tax Cuts and Jobs Act

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Adam Rodin; Patrik Magnusson; [2020]
   Nyckelord :Financial policy; difference-in-differences; capital structure; static trade-off theory; dynamic trade-off theory; Business and Economics;

   Sammanfattning : Mixed support regarding firm capital structure reaction to the Tax Cut and Jobs Act is found. In the main difference-in-differences estimation, support is found for the predictions of trade-off theory after the inclusion of control variables aiming to capture shareholder distribution and capital structure optimization. LÄS MER

5. 4. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :James Summers; [2018]
   Nyckelord :tax; law; international tax law; intangible; tangible; property; income; definition; territorial tax system; worldwide tax system; OECD; WTO; United States; TCJA;

   Sammanfattning : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. LÄS MER