Author Description

This book contains ten chapters on the effects of the Tax Cuts and Jobs Act 2017 (TCJA) in both German and English, including immediate depreciation, the new deduction for pass-through entities, the interest limitation rule, rules against identities and financial instruments, a partial shift towards territoriality, global intangible low tax income (GILTI), foreign derivative intangible income (FDII), and the base erosion and anti-abuse tax (BEAT).