| 来源类型 | Journal Publication |
| 规范类型 | 其他 |
| The impact of GILTI and FDII on the investment location choice of US multinationals | |
| Aparna Mathur; Kartikeya Singh | |
| 发表日期 | 2019-09-27 |
| 出处 | Columbia Journal of Tax Law |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | Abstract This article analyzes 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 article. |
| 主题 | Economics ; Tax Reform |
| 标签 | corporate taxes ; international organizations ; Tax reform |
| URL | https://www.aei.org/research-products/journal-publication/the-impact-of-gilti-and-fdii-on-the-investment-location-choice-of-us-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/209222 |
| 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. 2019. |
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