USA tax reform: Overview of main tax provisions and specific aspects

published on January 12, 2018

 

 

2017 Tax Cuts and Jobs Act is final!

On December 22, 2017, President Trump signed into law the 2017 Tax Cuts and Jobs Act. This is the most consequential tax change in over 30 years. Below please find a very general overview of the main tax provisions of the law. We have divided the chart into business, international, and individual tax provisions. The wide range of changes are in many cases effective immediately and will require taxpayers to act quickly and to evaluate many aspects of their business and structure going forward.

 

Rödl & Partner is continually analyzing the full impact of these provisions.

 


Further details regarding specific aspects of the law can be found here:

 

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S. A. de Kock

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