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The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business

Friday, March 16, 2018 - 12:30 to 15:00
Jones Day
rue de la Régence 4 Regentschapsstraat
1000 Brussels
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The recently enacted Tax Cuts and Jobs Act represents the most significant US tax legislation in at least a generation. Join Scott Levine, Partner from Jones Day's Washington office, for a discussion on the new legislation and its impact on companies—with respect to both existing structures and planned and future transactions. This two-hour presentation will provide both a summary of the key provisions of the new law and guidance on what actions and decisions on certain matters are most advisable under it. Some of the topics to be addressed include:

  • Choice of entity discussion in light of tax rate reductions and related incentives
  • The expanded interest expense limitation provision
  • The participation exemption for certain US inbound dividends
  • The global minimum tax provision on US multinationals (the “GILTI” tax)
  • The deduction for certain sales by US corporations to non-US customers (“FoDII”)
  • A tax focused on US corporation “Base Erosion” payments to non-US related parties (the “BEAT”)
  • The hybrid mismatch rule

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