THE GEOMETRY OF INTERNATIONAL TAX PLANNING AFTER THE TAX CUTS AND JOBS ACT

Autor:	Michael P. Donohoe, Gary A. McGill, Edmund Outslay
Rok vydání:	2019
Předmět:	Finance Economics and Econometrics Multinational corporation business.industry Accounting 0502 economics and business 05 social sciences Economics Tax planning 050207 economics business Compliance (psychology)
Zdroj:	National Tax Journal. 72:647-670
ISSN:	1944-7477 0028-0283
Popis:	The enactment of the so-called Tax Cuts and Jobs Act of 2017 (TCJA) significantly changes the landscape for tax planning and compliance by U.S. multinational corporations (MNCs). The promised shift...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::47f6558eedd4c25c59bded992e0b18bf https://doi.org/10.17310/ntj.2019.4.01 Zobrazit plný text záznamu