transcript   Transcript

Consolidated Return Issues under the TCJA

Recorded on: Apr. 23, 2018
Running Time: 00:59:51

Full Transcript:

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Taken from the Web Program Tax Cuts and Jobs Act Update 2018: Issues for U.S. Businesses and Individuals Recorded April, 2018 in New York

Consolidated Return Issues under the TCJA [00:59:51]
• Application of new business interest expense limitations in Section 163(j) to a consolidated group, including allocation to departing members
• Application of new limitations on NOL deductions in Section 172 to a consolidated group
• New international provisions of the TJCA, including the transition tax, global intangible low-taxed income (“GILTI”)/foreign derived intangible income (”FDII”), and base erosion and anti-abuse tax (“BEAT”)
Douglas C. Bates, Bryan P. Collins, Julie A. Divola, Joseph M. Pari

 Presentation Material

  • Application of the Global Intangible Low-taxed Income and Foreign-derived Intangible Income Regimes to a Consolidated Group (Handout)
    Bryan P. Collins, Timothy J. Stratford
  • Consolidated Return Issues under the TCJA
    Bryan P. Collins, Julie A. Divola, Joseph M. Pari
  • New Tax Law: International Provisions and Observations
    Joseph M. Pari
    • (s)
      Douglas C Bates ~ Branch Chief, Office of the Associate Chief Counsel (Corporate, Branch 4), Internal Revenue Service
      Bryan P Collins ~ Deloitte Tax LLP
      Julie A Divola ~ Pillsbury Winthrop Shaw Pittman LLP
      Joseph M Pari ~ KPMG LLP
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