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

Type

Journal

Author

Joseph, A.

Country

Australia/United States

Published Date

September 20, 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 11

DOI

https://doi.org/10.59403/hyba3g

Document

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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.

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