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May 05, 2021

Behind the scenes: a tax policy discussion with Chip Harter

Doug McHoney (PwC's US International Tax Services (ITS) Leader) and Chip Harter (Senior Policy Advisor in PwC's Washington National Tax Services Practice and former Deputy Assistant Secretary for International Tax Affairs in the Office of Tax Policy at the US Department of the Treasury) discuss Chip's experiences at Treasury and the latest outlook for tax policy.  Doug and Chip cover: Chip's involvement in the review and publication of IRS regulations and the role of Treasury officials in the regulations' process; Chip's involvement in the Tax Cuts and Jobs Act (TCJA); Chip's thoughts on the global intangible low-taxed income (GILTI) regime and his reaction to the interplay of the foreign tax credit regime and GILTI; the history and recent updates to the GILTI high-tax exception; and the prospects for a 'true' global minimum tax and the outlook for agreement on the OECD's base erosion and profit shifting (BEPS) project.

Timestamps:

  • 01:32 - Chip's involvement in the review and publication of IRS regulations
  • 04:32 - Chip's involvement and thoughts concerning the TCJA and GILTI
  • 11:04 - Chip's reaction to the interplay of the FTC regime and GILTI
  • 17:07 - The history and recent updates to the GILTI high-tax exception
  • 20:07 - The prospects for a 'true' global minimum tax and the outlook for agreement on the OECD's BEPS project

 

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Doug McHoney

International Tax Services Co-Leader, PwC US

Geoff Jacobi

ITS, Knowledge Management Managing Director, PwC US

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