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US corporate tax reform: Australian and international perspectives
US tax reform has fundamentally changed how US multinationals are taxed on their international activities as well as how non-US multinationals are taxed on their US activities. In this session we will highlight the key international provisions of US tax reform and provide a perspective on their potential implications for Australian inbound and outbound investments including:
- Core international elements of US tax reform including transition tax, global intangible low taxed income (GILTI), foreign derived intangible income (FDII), base erosion and anti-abuse tax (BEAT) and new limitations on the deductibility of interest.
- The relevance and potential application of these measures in the context of Australia’s 30% corporate tax rate.
- Interaction of these measures with Australia’s own recent tax reforms related to the BEPS Project.
- Possible implications for funding structures and supply chains involving Australia.
Published: Febuary 2018
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