Many of the core provisions in the Tax Cuts and Jobs Act (TCJA) — including the corporate tax rate reduction and the fundamental reworking of the U.S. international tax regime — were geared toward addressing the uncompetitive...more
1/25/2019
/ Acquisitions ,
Base Erosion and Anti-Abuse Tax (BEAT) ,
Corporate Taxes ,
Cross-Border Transactions ,
GILTI tax ,
Inversion ,
Mergers ,
Multinationals ,
Tax Cuts and Jobs Act ,
Tax Rates ,
Tax Reform
On September 22, 2014, Treasury and the IRS issued Notice 2014-52, 2014-42 I.R.B. 712 (the Notice), announcing their intention to issue regulations aimed at blunting certain of the benefits from so-called inversion...more