This presentation covers:
- overview of US tax reform
- anti-hybrid
- interest expense limitation " Section 163(j) (inbound and outbound)
- base erosion anti-avoidance tax (BEAT)
- global intangible low-taxed income (GILTI)
- constructive ownership and attribution
- export incentive - foreign derived intangible income (FDII)
- state sales tax " South Dakota v. Wayfair.