News & Analysis as of

Border Adjustment Taxes

Dentons

European Parliament sends the Commission and Council its checklist for a "WTO-compatible EU carbon border adjustment mechanism”

Dentons on

On March 10, 2021, the European Parliament (“EP”) adopted a resolution “Towards a WTO-compatible EU carbon border adjustment mechanism” (“CBAM”). This mechanism, which is a key component of the December 2019 European Green...more

White & Case LLP

Tax Reform Proposals Would Have Significant Consequences for Foreign Multinationals Doing Business Through Affiliates in the...

White & Case LLP on

Both the House and the Senate tax reform proposals were designed to move the United States toward a territorial tax regime and both proposals contain base erosion protections intended to prevent otherwise taxable income from...more

Latham & Watkins LLP

Tax Reform Update: 4 Issues to Watch as Congress Nears Summer Recess

Latham & Watkins LLP on

Administration and Congressional tax negotiators abandon border adjustment tax, but leave unanswered questions regarding rates, revenues, and taxation of US multinationals. As Congress heads toward its late summer 2017...more

King & Spalding

Trade & Manufacturing Alert - July 2017

King & Spalding on

Ambassador Lighthizer Visits Congress To Discuss The President’s Trade Policy Agenda - In June, the Senate Finance Committee and Ways and Means Committee of the House of Representatives held hearings on the new...more

King & Spalding

Trade & Manufacturing - News of Note - July 2017

King & Spalding on

Update on Border Adjustment Tax - On June 13, 2017, House Ways and Means Committee Chairman Kevin Brady (R-TX) suggested a five-year phase-in for the border-adjustment tax (BAT). The BAT proposal, a key part of Republican...more

King & Spalding

Trade & Manufacturing Alert - June 2017

King & Spalding on

With U.S. Trade Representative Confirmation, NAFTA Renegotiations Are Underway - On May 11, 2017, the Senate confirmed Robert Lighthizer as United States Trade Representative (USTR) in an 82-14 vote. Despite bipartisan...more

Hogan Lovells

Trends in cross-border real estate investment and the changing tax landscape

Hogan Lovells on

Real estate markets in both the U.S. and Europe continue to attract significant overseas investment. With interest rates at or near all-time lows, and dwindling returns in other asset classes, real estate has emerged as...more

King & Spalding

Border Adjustment Tax Discussed During House Ways & Means Hearing On Tax Reform

King & Spalding on

On May 18, 2017, the House Ways and Means Committee, which writes the nation’s tax laws, hosted its first hearing of the year on tax reform. The Committee gathered a group of business leaders to testify on the best...more

Baker Donelson

Tax Reform Delayed Until Later This Summer

Baker Donelson on

Tax reform, perennially among the GOP's top priorities, has taken a back seat to other, more pressing priorities since an initial burst of interest caused by the Trump Administration's release of a one-page outline in April....more

Bennett Jones LLP

Bennett Jones Spring 2017 Economic Outlook

Bennett Jones LLP on

In our Fall 2016 Economic Outlook, we set out at some length our analysis of the main factors which have contributed to the low “new normal” growth rates the world has experienced since 2011. We argued that trend annual...more

Alston & Bird

Night Note: The 1st 100 Days: How Were the First 100 Days for Trade?

Alston & Bird on

As the Trump presidency’s first 100 days came to an end on April 29, some initial promises on trade were carried out (such as withdrawing from the TPP), and others were not (such as labeling China as a currency...more

Locke Lord LLP

Locke Lord Article: Tracking Tax Reform

Locke Lord LLP on

On April 26, 2017, Treasury Secretary Steven Mnuchin and White House chief economic advisor Gary Cohn announced President Trump’s latest tax reform proposals, titled “2017 Tax Reform for Economic Growth and American Jobs” and...more

Latham & Watkins LLP

Tax Reform – An Update Based on Recent Statements from the Trump Administration

Latham & Watkins LLP on

The Trump plan released this week proposes a significant reduction of tax rates applicable to business income (including income earned through pass-through entities) and a territorial system (with a one-time tax on...more

Orrick, Herrington & Sutcliffe LLP

The Impact of Tax Reform on Private Equity

If the past 12 months have taught us anything, it’s that the future is hard to predict. One need only look at the ascendancy of Brexit, President Donald Trump, or even the New England Patriots in the second half of the Super...more

Faegre Drinker Biddle & Reath LLP

Evaluating Tax Reform Proposals and Their Potential Impact on the Energy Sector

It has been over thirty years since the last major overhaul of the U.S. tax code, President Reagan's Tax Reform Act of 1986. That process took over two years and required cooperation between the President and both parties in...more

McDermott Will & Emery

Focus on Tax Strategies & Developments - April 2017

McDermott Will & Emery on

Impact of Country-By-Country Reporting on Multinational Enterprises - Perhaps the most challenging component of the Base Erosion and Profit Shifting (BEPS) initiative adopted by the OECD and G20 countries, Action 13...more

Ballard Spahr LLP

Business Tax Reform – the Current State of Play

Ballard Spahr LLP on

President Donald J. Trump campaigned on a platform of large tax cuts for businesses. With President Trump in the White House and Republicans controlling both the House of Representatives and Senate, does it mean businesses...more

Baker Donelson

Tax Reform Moves to the Top of the Agenda

Baker Donelson on

In his first comments after the decision to withdraw the AHCA from House consideration, President Trump told the assembled media, "I would say that we will probably start going very, very strongly for the big tax cuts and tax...more

Polsinelli

Trump Tax Reform: Tax Policy Outlook

Polsinelli on

Comprehensive tax reform that lowers business and individual tax rates, streamlines the tax code, and allows U.S. businesses to become more competitive in the global economy are among the top priorities of the Trump...more

K&L Gates LLP

Prepared for the Border Adjustment Tax? A U.S. and Global Perspective

K&L Gates LLP on

K&L Gates' Global Tax Group has been monitoring the potential impact of the Border Adjustment Tax (BAT) across a number of jurisdictions. In our 14 February 2017 update, we commented that issues regarding the legality of...more

Cozen O'Connor

Beltway Briefing: Special Tax Policy Briefing

Cozen O'Connor on

Blake Rutherford and Howard Schweitzer of Cozen O'Connor Public Strategies analyze the future of tax reform and the implications on the business community. Blake: Today for this special briefing on tax reform, which is...more

Hodgson Russ LLP

Important New Business Tax Proposals for U.S. Tax System

Hodgson Russ LLP on

During the past few months, there has been considerable speculation over potential changes to the U.S. tax system that could have an impact on international businesses. At this stage, the discussions are preliminary and the...more

Hogan Lovells

The U.S. Tax Reform and the Energy Sector

Hogan Lovells on

President Donald Trump and Republican Congressional leaders have promised a major reform to the U.S. tax code in 2017. This reform, if anything close to these promises, will have significant implications for the energy...more

Mintz - ML Strategies

MLS Update on Outlook for Tax Reform

Mintz - ML Strategies on

The new congress and administration are eagerly working to advance their policy agendas, and comprehensive reform of the tax code is at the top of the list for Republicans. Despite having unified control of the executive and...more

Mintz - Energy & Sustainability Viewpoints

Tax Reform Legislative Outlook

As Republicans hold control of the executive and legislative branches, comprehensive reform of the tax code is one of their top policy priorities. While they agree on the need to reduce the corporate tax rate and reform the...more

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