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December 19, 2018



Section 163(j) - A brave new world for partnerships

Doug McHoney (PwC's US International Tax Services Leader) and Craig Gerson (PwC M&A Partner) explore, with a partnership lens, the significant changes and surprises provided by new Section 163(j), the US interest deduction limitation. Among other 163(j) topics, they cover the broad definition of interest, the mechanical computations, the determination of business interest versus investment, and the special allocation principles.  

Duration: 36:02

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Doug McHoney

International Tax Services Leader, PwC US

Geoff Jacobi

ITS, Knowledge Management Managing Director, PwC US

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