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United States of America: Provisions in the Tax Cuts and Jobs Act affecting international transactions

Description

Section 13305 repeals the deduction for income attributable to domestic production activities. Existing law (Section 199 of the tax code) provides a deduction from taxable income (or, in the case of a...

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Intervention Details

Intervention Type

Local content incentive

MAST Chapter

I: Trade-related investment measures

Implementation date

01 Jan 2018

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

Graph

Table

Affected Sectors

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Affected Products

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Threads

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Liberalising Trade Policy Measures

This Thread tracks liberalising trade policy interventions affecting all products. Covering all types of interventions monitored by Global Trade Alert, it highlights how the yearly number of these measures has evolved over time.

Published: 04 Sep 2024

14802

interventions

186

jurisdictions