Published on 13 Mar 19
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- overview of US tax reform
- interest expense limitation – Section 163(j) (inbound and outbound)
- base erosion anti-avoidance tax (“BEAT”)
- global intangible low-taxed income (“GILTI”)
- constructive ownership and attribution
- export incentive - foreign derived intangible income (“FDII”)
- state sales tax – South Dakota v. Wayfair.
Scott is a director EY’s International Tax Services practice. Scott is currently based in Sydney and is part of the US Tax Desk for the Asia-Pacific region. Prior to joining the US Tax Desk, Scott worked in Chicago, New York and Munich, advising on both third-party and internal transactions. Scott has experience providing broad-based tax planning advice to US and non-US based multinational corporations in a range of industries, and in planning and evaluating international tax strategies both in a US inbound and US outbound context. He also has experience serving private equity and corporate clients on domestic and cross-border M&A related transactions, including buy-side and sell-side due diligence, structuring and integration.
- Current at
28 August 2020