David Mittelstadt presents the Tax Cuts and Jobs Act of 2017 (“TCJA”) Overview of Certain International Tax Provisions at the TBA Tax Forum
On September 17, 2018, David Mittelstadt will be giving a panel presentation on certain U.S. international tax aspects of the major 2017 tax reform legislation, the Tax Cuts and Jobs Act of 2017. The Act contains provisions that significantly change the global tax landscape for U.S. multinationals and other taxpayers. David will address how the Act establishes a quasi-territorial tax system for multinationals, encouraging the repatriation of overseas profits, as well as enacting provisions favoring the ownership of global intangible assets within the United States, and imposing additional tax costs on so-called “base erosion” payments.
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