News & Analysis as of

World Trade Organization Corporate Taxes

Womble Bond Dickinson

US Tax Reform for Exporters that Both North Carolina Manufacturers and Triangle High Tech Businesses Can Love

Womble Bond Dickinson on

The 2017 Tax Cut and Jobs Act (“TCJA”) introduced a number of provisions that fundamentally change the way that the US taxes income from the foreign operations of US groups. One of the more favorable TCJA provisions provides...more

Eversheds Sutherland (US) LLP

We are not in Kansas anymore – OECD proposes way forward for digital tax solution

The Organisation for Economic Co-operation and Development (OECD) has issued a policy note document (Note) addressing the tax challenges of the digitalization of the economy under its action plan with respect to base erosion...more

Akin Gump Strauss Hauer & Feld LLP

European Court of Justice: Intercompany Pricing Cannot Be Used For EU Import/Customs Purposes If Subject to Adjustments

• A recent judgment of the European Court of Justice for bars the use of intercompany transfer prices for EU imports and EU customs duty purposes if (as is commonly the case) these are subject to retroactive adjustments. ...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

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

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

A&O Shearman

House Blueprint’s Destination-Based Cash Flow Tax: A Primer

A&O Shearman on

The election of Donald Trump in November has substantially increased the likelihood of major tax reform in the near future. While it is uncertain what shape such reform will take, there has been renewed interest in the...more

Skadden, Arps, Slate, Meagher & Flom LLP

Key Takeaways: Prospects for US Business Tax Reform — What You Need to Know

On February 16, 2017, Skadden hosted a webinar titled “Prospects for U.S. Business Tax Reform: What You Need to Know.” The Skadden panelists were M&A partner Stephen Arcano; global tax co-head Eric Sensenbrenner; and tax...more

Hogan Lovells

U.S. Tax Reform – Border Adjustment Proposal: Current Status, and How Your Company May Be Affected

Hogan Lovells on

On 24 June 2016, the Republican Speaker of the U.S. House of Representatives, Paul Ryan, and House Ways and Means Chairman Kevin Brady released a sweeping "Blueprint" proposal to reform the U.S. tax code. A critical component...more

Hogan Lovells

House Proposal for Border Adjustability and Relevant WTO Rules

Hogan Lovells on

On June 24, 2016, on behalf of the House Republican Caucus, House Speaker Paul Ryan, R -Wis., and House Ways and Means Chairman Kevin Brady, R -Tx., proposed sweeping reforms of the U .S. income and corporate taxes. The...more

Miller Canfield

Nueva Administración de Trump Considera un “Impuesto De Ajuste Fronterizo” (Spanish)

Miller Canfield on

Las empresas que importan bienes a los Estados Unidos deben prestar mucha atención a las serias discusiones que se están llevando a cabo actualmente en Washington, DC con respecto a una importante reestructuración fiscal la...more

Miller Canfield

Worries about NAFTA Take Back Seat to Potential “Border Adjustment Tax”: Law Firm of Miller Canfield

Miller Canfield on

Companies importing goods into the U.S. should pay very close attention to the serious discussions now taking place in Washington, D.C. regarding a major restructuring of the U.S. corporate income tax scheme to include a...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Looking Ahead: The U.S. Legal and Regulatory Environment Under a Trump Administration"

Election Day brought an end to a long period of uncertainty that caused market fluctuations and delayed business planning decisions. As we navigate the post-election landscape, many questions remain regarding the potential...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Insights: Brexit"

On June 23, the UK electorate took the historic decision to leave the European Union, a process that has never been undertaken by any member state. While the vote itself does not trigger the process of exit from a legal...more

Akin Gump Strauss Hauer & Feld LLP

Brexit: EU Later!

The UK vote to Brexit has material economic, financial, commercial, political, legal and social implications. Once the UK government has formally notified the European Council of its citizens’ decision to leave the EU, the UK...more

Blake, Cassels & Graydon LLP

Doing Business in Canada

This Guide provides non-Canadians with an introduction to the laws and regulations that affect the conduct of business in Canada and, in particular, in the province of Ontario. In some cases, this Guide also identifies issues...more

Blake, Cassels & Graydon LLP

Doing Business in Canada

This Guide provides non-Canadians with an introduction to the laws and regulations that affect the conduct of business in Canada and, in particular, in the province of Ontario. In some cases, this Guide also identifies issues...more

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