2019

US tax law reform update

Source: National

Published Date: 13 Mar 2019

 

This presentation covers:

  • overview of US tax reform
  • anti-hybrid
  • interest expense limitation " Section 163(j) (inbound and outbound)
  • base erosion anti-avoidance tax (BEAT)
  • global intangible low-taxed income (GILTI)
  • constructive ownership and attribution
  • export incentive - foreign derived intangible income (FDII)
  • state sales tax " South Dakota v. Wayfair.

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Individual Session

Dispositions of partnership interests post US tax reform

Author(s): Scott Hes

Details

  • Published By: Scott Hes
  • Published On:13 Mar 2019
  • Took place at:Hotel Grand Chancellor Hobart, Hobart

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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