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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.
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- About the series
- Tax policy developments: An update
- Green Book and the legislative process
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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.
New IRA guidance released on tax credits and incentives
Date: February 13, 2025; 11:00 a.m. ET
Duration: 60 minutes
Host: Adam Moehring
Presenters: Jeremy DeMuth, Gary Hecimovich, Anna Taylor
Recent legislation has created potential opportunities for individuals, businesses, tax-exempt entities, and government entities to leverage a variety of tax credits and incentives under the Inflation Reduction Act (IRA) that may be available at the global, federal, and state level. During this webcast, we’ll discuss:
- An update on potential legislation and executive orders
- Final rules for technology-neutral clean electricity credits under sections 45Y and 48E
Participants will identify potential tax credits and incentives that may have benefits and implications for their businesses.
CAMT proposed regulations: CAMT basis and legislative update
Date: February 5, 2025; 11:00 a.m. ET
Duration: 60 minutes
Host: Adam Moehring
Presenters: Wendy Friese, Victoria Glover, Jeff Kummer, Preston Pittman
Given the change in Administration and the recent hearing on the Corporate Alternative Minimum Tax (CAMT) proposed regulations, many questions have arisen relating to whether CAMT will be repealed or pared back legislatively or through regulations. In addition, the proposed regulations have provided questions on determining CAMT basis. We’ll discuss:
- Potential legislative and regulatory updates to the CAMT rules
- How to determine CAMT basis in certain property, including section 168 property, amortizable intangibles, and investments in partnerships and corporations
- Applying CAMT basis with respect to recognition or nonrecognition transactions for corporations and partnerships
Participants will evaluate the latest legislative update on CAMT, while also analyzing CAMT basis.
The tax policy landscape in 2025
Date: January 29, 2025, 11:00 a.m. ET
Duration: 60 minutes
Host: Adam Moehring
Presenters: Gretchen Sierra, Anna Taylor, Jon Traub
As post-inaugural buzz is replaced by the hard work of governing, focus in Congress will likely turn to the coming fiscal cliff resulting from the expiration of major portions of the Tax Cuts and Jobs Act of 2017. Join us to understand potential changes on corporate, individual, and international tax policy as well as a discussion of any new significant executive orders issued in the first days of the second Trump administration. We’ll discuss:
- Tax policy changes under consideration
- Expectations for the legislative calendar and process in the new Congress
- Practicalities from an international tax perspective
Participants will evaluate the future tax policy landscape with a focus on key legislative issues.
Amount B - US Proposed Regulations and other OECD Updates
Date: January 17, 2025, 12:00 p.m. ET
Duration: 60 minutes
Host: Shannon Blankenship
Presenters: Alexander Duric, Christian Hogrefe, William Zimmerman
On December 18, 2024, the IRS announced forthcoming proposed regulations providing a new method (the Simplified and Streamlined Approach, or SSA) for pricing certain baseline marketing and distribution activities consistent with OECD Pillar One Amount B. The next day, the OECD also released additional fact sheets and a pricing tool to facilitate the understanding and operation of Amount B for transfer pricing. How will this new development impact multinational businesses? We’ll discuss:
- In-scope controlled transactions and the mechanics of the SSA
- Implementation timeline and framework
- Practical considerations for taxpayers
Participants will be able to discuss US and OECD updates related to Amount B and potential implications for their transfer pricing.
Final foreign currency rules and what they could mean for your company
Date: December 20, 2024, 12:00 p.m. ET
Duration: 60 minutes
Host: Adam Moehring
Presenters: Matt Heeman, Michael Kohler, Michael Mou, Aziza Yuldasheva
Final regulations under section 987 address computing taxable income, translating tax basis, and recognizing currency gain or loss for qualified business units operating in different functional currencies. While the final rules largely follow the basic construct under the 2023 proposed regulations, there are notable differences. We’ll discuss:
- Simplifications introduced in the final regulations
- Transitioning to the final rules and coordinating with other tax rules
- Impact of the final rules on tax compliance and planning considerations
Participants will be able to describe the impact of the final section 987 regulations on US and foreign companies operating in foreign currency environments.
Newly proposed PTEP regulations: unpacking the complexity
Date: December 13, 2024, at 11:00 a.m. ET
Duration: 60 minutes
Host: Adam Moehring
Presenters: Matt Etzl, Mark Graham, Jason Smyczek
On November 29, 2024, Treasury and the IRS released long-awaited guidance related to previously taxed earnings and profits (PTEP) accounting and associated basis adjustments to take into account the significant changes to the US international tax system implemented by the 2017 Tax Cuts and Jobs Act. What do multinational companies need to know about this regulatory package? We’ll discuss
- Framework for establishing, maintaining, and updating PTEP accounts
- Section 961 basis adjustments and gain recognition
- Transition rules and effective dates
Participants will be able to analyze the impact of the new PTEP regulations on US and foreign companies.
The post-election tax policy landscape
Date: Friday, November 8, 2024, 11:00 a.m. ET
Duration: 60 minutes
Host: Adam Moehring
Presenters: Anna Taylor, Jon Traub
The elections are just days away. Once a new president and Congress prepare to govern, focus will turn to the fiscal cliff resulting from the expiration of major portions of the Tax Cuts and Jobs Act of 2017. Join us to hear what changes may be ahead in the coming debate on corporate, individual, and international tax policy. We’ll discuss:
- Potential tax policy changes under consideration
- Expectations for the legislative calendar and process in the new Congress
- How political dynamics may lead to surprising outcomes for individuals and businesses
Participants will be able to analyze the future tax policy landscape with a focus on key legislative issues.
Date subject to change and dependent upon timing of election results. Alternative date will be either November 13 or November 15 at 11 a.m. ET. If a date change is necessary, an email with details will be sent to registrants.
Corporate alternative minimum tax (CAMT) – latest guidance
Date: October 16, 2024, 11:00 a.m. ET
Duration: 60 minutes
Host: Adam Moehring
Presenters: John L. Franco, Wendy Friese, Alice Loo, Preston Pittman, Lauren Richards
On September 12, 2024, Treasury and the IRS released proposed regulations that provide guidance on the application of the corporate alternative minimum tax (CAMT) under sections 55, 56A, and 59(k) and (l). In this webcast, we’ll discuss:
- A refresher on CAMT including rules for determining applicable corporation status
- Reliance on the prior IRS Notices and the proposed regulations
- Applicability dates of the proposed regulations
- Highlights and key takeaways of the proposed regulations
Participants will be able to analyze the proposed regulations to help determine the potential impact to their organization.
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