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Keywords: international tax
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Journal Articles
Fiscal Year-Ends and Financial Benefits: The Role of Prospective Measurement Dates in Tax Reform
Available to Purchase
Journal of the American Taxation Association (2025) 47 (1): 141–171.
Published: 01 April 2025
... international tax On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (“TCJA”), the most significant tax legislation in a generation. 1 The TCJA made sweeping changes to corporate taxation, lowering the corporate tax rate to 21 percent, repealing the corporate...
