The U.S. Tax Reform and its Consequences / Die US-Steuerreform und die Folgen

In this article (written in German), Dr. Roderic Pagel (Munich) and Dr. Christian Brause (New York) give an overview on the difficult process which preceded the passing of the Tax Cuts and Jobs Act in 2017 both with regard to the substantive scope and the financing of the extensive tax reform, as well as more detail on the envisaged tax reliefs and interest deduction limitations. The authors provide an outlook to what extent the discussed regulations may cause hindrances for foreign investments of U.S. companies on the one hand and incentives to invest in the U.S. on the other.