This special edition, featuring an impressive number of 27 articles, is a collaboration between IBFD and Tax Analysts.
Why this journal?
Major tax reform is high on the agenda for the United States. Last year, House Republicans released their “Blueprint”, which proposed a controversial border adjustment tax. This year, the Trump administration unveiled the core principles of a tax reform that is meant to be "one of the biggest tax cuts in American history" and "the most significant tax reform since 1986". The combination of a Republican president and Republican majorities in both the House of Representatives and the Senate makes the enactment of comprehensive tax reform highly likely.
The Special Issue provides a comprehensive and detailed analysis of the proposed reform measures and examines their impact on inbound and outbound investment activities and cross-border trade. Our authors comment on the US tax reform from the perspective of their country/region (China, India, Latin America, Brazil, Europe, the Netherlands, Germany, Belgium and Singapore) and address topical issues relevant for international investors (border adjustment tax, territorial tax system, net investment income tax and profit repatriation).
The Special Issue seeks to provide our readers with answers to the following questions:
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- Investment location: Will the tax reform increase the attractiveness of the United States as an investment location? How will foreign investors be affected by the reform?
- Tax structures and business models: How will the existing tax structures need to be adapted? How will border adjustments affect international trade? What will be their impact on outsourcing and offshoring structures?
- International response: How will other countries respond to the US tax reform?
- Simplification and compliance: Will the tax reform simplify the US tax system? Will the compliance burden be reduced?