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The Tax Cuts and Jobs Act (TCJA) of 2017 was the most comprehensive update to the federal tax code in more than 30 years. Although the primary goal of the reform was economic growth and job creation, an important secondary goal was making the federal tax code more neutral toward state tax policy.
Community legal centre Financial Rights Legal Centre has called on the Australian Government to respect the rights of joint bank account holders to co...
To print this article, all you need is to be registered or login on Mondaq.com. The 2017 Tax Cuts and Jobs Act (TCJA) made sweeping changes to the Internal Revenue Code (Code). When coupled with the implementation of the various Action Items included in the OECD's Base Erosion and Profit Shifting (BEPS) initiative, life sciences multinationals responded by making major changes to their supply chains and structures for holding and exploiting intellectual property (IP). The Biden administration has proposed significant changes to the Code that would increase the corporat...