U.S. Corporate Tax Group

Global support, local expertise

A full service practice in Belgium offering U.S. compliance, consulting and tax accounting services.

Deloitte Belgium's U.S. Corporate Tax Group provides U.S. tax advice to multinational organisations regarding both foreign investments into the U.S., and U.S. investments into Europe and the rest of the world. The team is highly specialised in both U.S. inbound and U.S. outbound taxation.

Is your multinational corporation prepared for the new U.S. tax reform laws?

  • Global Intangible Low-Taxed Income (“GILTI”)
  • Foreign Derived Intangible Income (“FDII”)
  • Base Erosion Anti-Abuse Tax (“BEAT”)
  • Interest Expense Limitations (“163(j)”)
  • 100% Bonus Depreciation
  • Limited federal net operation loss utilisation (“NOL”)
  • State tax implications and conformity with new rules

U.S. Tax Services provided by Deloitte

Comprehensive U.S. tax reporting
  • Preparation of all U.S. federal, international, and state/local returns
  • Assistance in responding to audits and queries from the IRS and state/local tax authorities
  • Tax provision assistance
  • Regular updates on developments in U.S. tax and how they could affect your organisation
  • Navigating through tax reform compliance requirements
  • Analyse and design structures to help optimise U.S. tax reporting

U.S. tax consulting on all structural and tax optimisation questions and needs
  • Planning related to mergers, acquisitions, dispositions, restructuring, and financing
  • Overall U.S. tax optimisation structuring (federal and state)
  • Due diligence
  • Planning/Analysis with respect to BEAT, GILTI, FDII and all other U.S. tax reform implications
  • Treaty qualification
  • Permanent establishment and U.S. taxable presence issues
  • U.S. withholding tax
  • Foreign Account Tax Compliance Act (FATCA) and Foreign Investment in Real Property Tax Act (FIRPTA) questions
  • Foreign tax credit planning
  • Subpart F review and planning
  • Passive Foreign Investment Company (PFIC) analysis and reporting
  • Trainings, seminars and technical updates