Essays about: "the U.S. Tax Cuts and Jobs Act."

Found 1 essay containing the words the U.S. Tax Cuts and Jobs Act..

  1. 1. The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Julia Hochreiter; [2020]
    Keywords : Transfer pricing; definition of intangibles; goodwill; ongoing concern value; double taxation; double non-taxation; the OECD Transfer Pricing Guidelines; the U.S. Tax Cuts and Jobs Act.; Law and Political Science;

    Abstract : “What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. READ MORE