Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line

Peter Harris (), Michael Keen and Li Liu
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Peter Harris: Faculty of Law, University of Cambridge

Canadian Tax Journal, 2019, vol. 67, issue 1, 27-39

Abstract: 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 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.32721/ctj.2019.67.1.pf.harris

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