The “Tax Cuts and Jobs Act” (the “Tax Act”) fundamentally changes the US international tax system. Consequently, the Tax Act is a game changer for transfer pricing and international tax planning for both US- and foreign-parented multinational enterprises (“MNEs”). This Legal Update provides an overview of some of the provisions of the Tax Act most relevant to international structuring and transfer pricing-related decisions, as well as some general considerations and takeaways for both US- and foreign-parented MNEs regarding the Tax Act’s impact on common intercompany transactions and potential planning opportunities and pitfalls.
Téléchargements –
Compétences liées
Domaines d’intervention –
Actualités récentes
-
janvier 302023
-
janvier 262023
Stay up-to-date on our perspectives
Subscribe to Email