The Tax Cuts and Jobs Acts Impact on Cross-Border Transactions

We’ve wrote alot about TCJA in general and GILTI in particular – https://www.mooresrowland.tax/2019/02/gilti-rules-particularly-onerous-for.html https://www.mooresrowland.tax/2018/02/us-exposed-owner-of-international.html https://www.mooresrowland.tax/2018/12/the-2017-tax-cut-and-jobs-act-and.html https://www.mooresrowland.tax/2019/11/switching-from-s-to-c-corporation.html https://www.mooresrowland.tax/2020/01/foreign-companies-unintentionally.html https://www.mooresrowland.tax/2019/01/gilti-regime-guidance-answers-many.html Two years after the enactment of the Tax Cuts and Jobs Act (TCJA), the most significant tax reform enacted in a generation, taxpayers continue to encounter substantial uncertainty arising from interpretations of new statutory provisions, reinforcing calls […]

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