Special Edition | US tax reform: A sea change for international taxation
January 10 | 2 p.m. ET | 19:00 GMT
Host: Rochelle Kleczynski, partner, Deloitte Tax LLP
1 Overview CPE credit | Taxes
The Tax Cuts and Jobs Act includes significant modifications to international provisions of the US Tax Code. What should US companies know? We'll discuss:
- Section 965 rules addressing the immediate taxation of deferred earnings and the participation exemption enacted under section 245A.
- Provisions applicable to controlled foreign corporations, including global intangible low taxed income.
- Foreign-derived intangible income and other rules applicable to the taxation of intangible property.
- Significant and broadly applicable base erosion measures such as the base erosion anti-abuse tax interest limitations under section 163 and hybrid payment rules.
- Modifications to existing law relevant to the application of the new provisions.
Participants will learn about how these provisions might impact their business and resulting tax planning considerations.