Eversheds Sutherland Releases Videocast Providing a Basic Overview of International Tax Provisions

Eversheds Sutherland (US) LLP recently released a videocast which provides a brief overview of the impact of international tax provisions. This short video provides a concise overview of various international provisions in the recent legislation formerly known as the Tax Cuts and Jobs Act, including those related to the reduced corporate tax rate, the shift to a hybrid territorial/worldwide system and base erosion (including BEAT and hybrid transactions). Over the next few days, additional videocasts on the base erosion and anti-abuse tax (BEAT), the global intangible low-taxed income (GILTI), the interest deduction limitation under Section 163(j), and the provisions affecting pass-through entities will also be released. See it here: Introduction to International Tax Provisions

Back to top