Germany - US Tax Reform: The Implications in a Germany-US Context
- Germany,United States
- S-E. Bärsch; M. Olbert; C. Spengel
- Bulletin for International Taxation, 2017 (Volume 71), No 6a/Special Issue
- 26 June 2017
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.