- 466 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
US-Steuerreform - Der Tax Cuts and Jobs Act 2017
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Yes, you can access US-Steuerreform - Der Tax Cuts and Jobs Act 2017 by Johanna Hey, Sven Härtwig in PDF and/or ePUB format, as well as other popular books in Law & International Law. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Vorwort
- Inhalt
- Deutsche Fassung
- Einführung: Erste Einordnung und Lehren aus der US- Steuerreform
- Sofortabschreibung als Schritt in Richtung einer Cash Flow Besteuerung?
- Der neue Sonderabzug für Pass-Through-Einkünfte: Steuerentlastung auch für Non-Corporations?
- Die Zinsschranke im US-Steuerrecht
- Maßnahmen gegen hybride Rechtsträger und Finanzinstrumente
- Partieller Wechsel zum Territorialitätsprinzip
- GILTI – Smarter Anreiz zur ausländischen Gewinnverlagerung
- Ermäßigter Steuersatz für „Foreign Derived Intangible Income“ (FDII)
- Die BEAT – Partielles Abzugsverbot für Outbound Zahlungen in Gestalt einer Mindeststeuer
- Transition Tax auf in der Vergangenheit im Ausland thesaurierte Gewinne
- English Version
- An Introduction: Lessons to learn from the U.S. tax reform?
- Full Depreciation – Step towards Cash Flow Taxation?
- The New Deduction For Pass-Through Entities: Tax Benefit For Non-Corporations
- The Interest Limitation Rule under US Tax Law
- Rules against Hybrid Entities and Financial Instruments – Comparison between Germany, the U.S. and the EU
- A Partial Shift towards Territoriality
- GILTI – Depriving other Countries of their Revenue
- Tax preference for “Foreign Derived Intangible Income“ – Does the “U.S. version of a license box“ lead to an application of the German license barrier (§ 4j EStG)?
- BEAT – A minimum tax to partially disallow deductions for outbound payments
- “Transition Tax” on Foreign Earnings as a Legal, Economic and Political Instrument
- Stichwortverzeichnis
- Deutsche Fassung
- English Version