Tax and Investment in the USA Key tax and trade developments

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February 2021


This publication provides updates on recent tax and trade issues and developments of interest to global companies operating in the United States (US Inbounds). In this edition of Tax & Investment in the USA, we cover the following topics:

  • US elections
  • Trade developments
  • BEAT regulations
  • Section 163(j) regulations

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Christopher Kong

US inbound tax leader, PwC US

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