Tax reform readiness: What’s your business strategy?

The implications of tax reform are just getting started and will have lasting impact. Prepare your business today for tomorrow's tax function.

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Tax Reform Readiness: The politics of implementation

The 2017 tax reform act (the Act) included numerous provisions that have raised important issues regarding implementation—not only technical tax issues, but political issues as well.

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Each week our network of business specialists brings you new perspectives on various issues related to tax reform.

Tax reform readiness: Overview of the GILTI regulations

Wednesday, September 19, 2018 | 2:00 - 3:00pm (ET) 

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What are your top tax reform priorities?

Foreign earnings repatriation

This provision allows US companies easier access to pools of offshore cash through payment of a one-time tax on profits held overseas, payable over eight years.


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Domestic tax changes

Domestic tax changes are significant and can influence the behavior of US companies and individuals in various ways.

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Pass-through provisions

Tax reform created a new benefit for pass-through businesses: a 20% deduction for qualified business income from an entity that is treated for tax purposes as a partnership, S corporation, or sole proprietorship.


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Cross-border implications

The new international rules are complex and can act on US companies in different ways. Anti-base erosion measures introduce a new minimum tax on foreign earnings and set limitations on intercompany deductions and incentives for exporting IP income.

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Contact us

Pam Olson
US Deputy Tax Leader and Washington National Tax Services Leader, PwC US
Tel: +1 (202) 414 1401

Rohit Kumar
Leader, Tax Policy Services, PwC US
Tel: +1 (202) 414 1421

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