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Tax Reform – Significant Changes for the Energy Industry

Recorded on: Oct. 3, 2018
Running Time: 01:04:00

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Taken from the Audio-only Briefing Tax Reform – Significant Changes for the Energy Industry Recorded September 2018 in New York

Tax Reform – Significant Changes for the Energy Industry [01:04:00]

This One-Hour Briefing will help you understand provisions of the Tax Cuts and Jobs Act most relevant to each segment of the energy industry including oil and gas as well as conventional and renewable power.  Our panel will review the applicable domestic tax rate changes, the new territorial tax system, and the limitation and expansion of various business deductions and credits. 

Michelle M. Jewett, a partner in the tax department of Stroock & Stroock & Lavan LLP, will discuss:

  • Fundamental business tax changes including reduced corporate rates, the qualified business income deduction, repeal of the corporate AMT, and the impact of the interest deduction limitation and immediate expensing
  • Impact of the international tax changes such as the semi-territorial corporate tax system, deemed repatriation of deferred foreign earnings of 10%-owned foreign corporations, taxation for global intangible low-taxed income (“GILTI”) for U.S. shareholders of CFCs, and the base-erosion anti-abuse tax (“BEAT”)
  • Changes affecting the attractiveness of investments in MLPs
  • Changes in the business tax regime impacting the value of energy tax credits
  • Additional tax changes affecting power projects and utilities

Program Level: Update

Intended Audience: Lawyers, accounting and compliance professionals with experience in the domestic and international energy industry  

Prerequisites: A background in legal, accounting, tax or compliance work in the energy industry

Advanced Preparation:  None 

Presentation Material

  • The Tax Reform and its Impact on the Energy Industry
    Michelle Jewett
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