外國投資者迫使美國年輕企業稅負倒置- 國際稅務評論(2019年4月)

The US Tax Cuts & Jobs Act (TCJA) is failing to prevent inversions, with the lure of foreign capital often outweighing the tax challenges for rapidly expanding businesses.

Inversion considerations for businesses

The lower post-TCJA rate is an incentive to remain headquartered in the US, but also less of a disincentive to leave.

Another consideration for emerging businesses and their Asian investors is GILTI. "The imposition of GILTI would be of particular concern to a Chinese company holding investment in a US Company .This is quite common," said Anthony Tam, a tax partner at Mazars Hong Kong.

To read the full article, please click the pdf attachment below.

 

*******

Credits: Danish Mehboob for International Tax Review, 1 April 2019

文件

'Foreign investors pressure young US businesses into inversions' - International Tax Review_​_​April 2019.pdf

想知道更多?