Special Edition | US tax reform: Considerations for non-US-headquartered companies
January 23 | 2 p.m. ET | 19:00 GMT
Host: Nancy Millett, partner, Deloitte Tax LLP
1 Overview CPE credit | Taxes
US tax reform includes significant modifications to both domestic and international provisions of the US Tax Code. What should inbound companies and their parent organizations know? We’ll discuss:
- Key changes impacting the US tax burden, including rate reduction, NOL limitations, capital expensing, and state taxes.
- Provisions applicable to cross-border payments to foreign affiliates, including royalties, cost of goods sold, and services.
- Foreign-derived intangible income and other rules applicable to the taxation of intangible property.
- Significant and broadly applicable base erosion measures, including interest limitations under section 163 and hybrid payment rules, and potential headquarters country implications.
Participants will learn how these provisions might impact their business and explore potential tax planning considerations.