Tax reform: Cross-border implications

The new international rules are complex and can act on US companies in different ways. Anti-base erosion measures introduce a new minimum tax on foreign earnings and set limitations on intercompany deductions and incentives for exporting IP income. Conversely, the foreign-derived intangible income (FDII) provision will further benefit companies that export goods and services generated by a trade or business in the US.

We're tracking: - Strategies for supply chains and global operating footprints - Impacts for digitization royalties and treasury - Global responses to US tax reform