US Tax Reform: The Implications in a Germany-US Context

Journal
Bärsch, S-E.; Olbert, M.; Spengel, C.
Germany; United States
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
PriceUSD 45

This article considers the implications of the US administration’s proposed tax reform, including a reduction in tax rates and a move to a territorial system of taxation, with regard to investment in the United States and for the financing, operating and tax planning policies of German and US multinational enterprises.