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Perspectives

Tax News & Views webcast

Be the first to know about new tax legislation

Proposals and tax policy changes can happen at any time. Deloitte’s Tax News & Views webcast series is your go-to source for timely updates on tax legislative and regulatory developments, providing you with information to keep current on tax changes.

About the series

Deloitte’s Tax News & Views webcast series will keep you up to date on the latest legislative and regulatory developments. Be sure you receive invitations to Tax News & Views webcasts by marking "tax" as an area of interest in your Deloitte.com profile.

IRC Section 174 mandatory capitalization has arrived—now what?

Date: February 23, 2022, 11:00 a.m. ET
Host: Doug Van Dyke
Presenters: Christina Edwall, Dustin Coscarart, Mark Hindes, and Victoria Glover

1 Overview CPE credit | Taxes

With the uncertainty around the status of Build Back Better, the mandatory tax capitalization of research and experimentation costs has become effective for tax years beginning in 2022, creating cash and financial reporting complexities for many companies.

On this webinar, we’ll discuss:

  • The tax impacts of the newly effective IRC Section 174 rules
  • The related impacts on treasury, international taxes, state taxes, and financial reporting

In this session, participants will gain insights into the tax and operational considerations regarding IRC Section 174.

OECD Pillar Two update: Considerations for US companies

Date: February 3, 2022, 11:00 a.m. ET
Host: Jason Smyczek
Presenters: Bob Stack, Ryan Bowen, Ryan Duchene, and Jim Petrie

1 Overview CPE credit | Taxes

As part of the two-pillar approach to international tax reform, the OECD released Pillar Two model rules in December. Many US businesses with international operations will be impacted by the global minimum tax of Pillar Two. We’ll discuss:

  • Operation of the income inclusion and undertaxed payment rules
  • Calculation considerations related to the minimum tax
  • Interaction with the US tax regime

Participants will define how the OECD Pillar Two rules could affect their business and the actions to take to prepare for the coming changes.

Tax policy developments: An update

Date: November 5, 11:00 a.m. ET
Host: Doug Van Dyke, partner, Deloitte Tax LLP
Presenters: Shahira Knight and Jon Traub

1 Overview CPE credit | Taxes

Congress continues to refine proposals to substantially amend the tax code as part of the “Build Back Better” reconciliation process. In the session, we’ll discuss:

  • The current state of those efforts
  • The tax changes most likely to be signed into law this year

Participants will be armed with information they need to help key stakeholders understand the fast-moving debate, anticipate what tax changes may impact their organizations, and how to be best positioned to deal with those changes.

Learning objectives
Participants will:

  • Unpack recent machinations over the Build Back Better legislation
  • Explore competing tax policy objectives under discussion
  • Outline likely next steps and what may be enacted this year
     

The OECD Pillar One and Pillar Two implementation plan: What’s next?

Date: October 20, 11 a.m. ET
Host: Mark Graham, principal, Deloitte Tax LLP
Presenters: Bob Stack, Alison Lobb, Ryan Duchene, and Ryan Bowen

The OECD and G20 Inclusive Framework recently released a political agreement and an implementation plan for the two-pillar approach to international tax reform; it is expected that the G20 will soon endorse it. Many global businesses will be affected by the nexus and profit allocation rules under Pillar One and many more by the global minimum tax of Pillar Two. We’ll discuss:

  • The contents of the political agreement and the implementation plan
  • The political landscape looking forward
  • Interaction with US tax rules

Participants will articulate how the OECD Pillar One and Pillar Two implementation plan could affect their business and actions to take to prepare for the coming changes.

Clean energy credits and incentives in the Green Book and other legislative proposals

Date: June 16, 11 a.m. ET
Host: Carl Obradovich
Presenters: Brian Americus, Victoria Glover, Jeffrey Shaw, and Jennifer Speck

On May 28, 2021, the Treasury Department released the Green Book, laying out White House proposals to incentivize clean energy, energy efficiency, and decarbonization as part of the American Jobs Plan. The Green Book was released days after a conceptual markup at the Senate Finance Committee on the Clean Energy for America Act, which passed along party lines and included both similar and different proposals for encouraging investments in clean energy while eliminating certain fossil fuel tax incentives.

On this webcast, we’ll discuss:

  • An overview of the legislative proposals of importance to the energy industry and corporate environmental, social, and governance (ESG) initiatives, including detailed discussions of certain tax credits and incentives included in the Green Book, the Clean Energy for America Act, and the GREEN Act.
  • Developments within Congress that may affect tax legislation going forward.

Join us to hear about the new proposals and the potential impacts on your business.
 

Tax legislative update on the Green Book and the legislative process

Date: June 4, 11 a.m. ET
Host: Doug Van Dyke
Presenters: Jon Traub, Storme Sixeas, Bob Stack, Rosemary Sereti, and Chris Trump

On May 28, 2021, the Treasury Department released the Green Book, laying out specific proposals to finance the American Jobs Plan and the American Families Plan, along with additional revenue-raisers.

On this webcast, we’ll discuss:

  • An overview of the specific revenue-raisers, including a more detailed discussion of the international provisions, proposed funding increases, and other changes to increase tax compliance included in the Green Book
  • Developments within Congress that are affecting tax legislation going forward
  • Recent updates on the ongoing tax negotiations at the OECD

Join us to hear about the new proposals and the potential impacts on your business.

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