Tax Cuts and Jobs Act enacted

22 December 2017

This morning, President Trump signed the Tax Cuts and Jobs Act into law. For US GAAP purposes, the law is enacted, and for IFRS purposes substantively enacted, as of December 22, 2017, and is generally effective January 1, 2018. For an overview of the new law's provisions, see Tax Alert 2017-2130.

Document ID: 2017-9029

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