全球智库信息集成服务系统(G2TT): The impact of GILTI and FDII on the investment location choice of US multinationals

G2TT

来源类型	Working Paper
规范类型	论文
	The impact of GILTI and FDII on the investment location choice of US multinationals
	Aparna Mathur; Kartikeya Singh
发表日期	2018-05-14
出版年	2018
语种	英语
摘要	Abstract This paper analyses the impact of two new international tax provisions, GILTI and FDII, passed under the Tax Cuts and Jobs Act, on U.S. multinational corporations’ location of new capital. We analyze whether these rules help retain internationally mobile rents within the U.S. tax base and the associated economic activity within the United States. Our analysis suggests that for a wide range of investment profiles (characterized in terms of scale and expected above-normal returns) for intangible capital, a U.S. MNC can do better by locating a new investment in the United States. Read the full PDF here.
主题	Economics
标签	tax cuts ; Tax reform
URL	https://www.aei.org/research-products/working-paper/the-impact-of-gilti-and-fdii-on-the-investment-location-choice-of-u-s-multinationals/
来源智库	American Enterprise Institute (United States)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/207385
推荐引用方式 GB/T 7714	Aparna Mathur,Kartikeya Singh. The impact of GILTI and FDII on the investment location choice of US multinationals. 2018.