Policy Forum: International Effects of the 2017 US Tax Reform -- A View from the Front Line
Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 1, 2019
14 Pages Posted: 23 May 2019
Date Written: April 23, 2019
Proximity and close economic links put Canada on the front line in thinking through the effects of the US Tax Cuts and Jobs Act (TCJA). This article reviews the main channels by which the business tax provisions of the TCJA might affect Canada, and possible responses.
Keywords: tax reform, corporate taxes, international taxation, cross-border, investment, profit shifting
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