News & Analysis as of October 12, 2024

Foreign Derived Intangible Income (FDII)

+ Follow

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

[Event] Tax Symposium 2024 - May 14th - 15th, Chicago, IL

McDermott Will & Emery on 5/2/2024

Discover the latest global developments and planning opportunities to stay ahead of the curve at McDermott’s Tax Symposium 2024. Join us in Chicago for a full day of programming designed to equip corporate tax leaders with...more

[Webinar] The Freeman Law International Tax Symposium - October 20th - 21st, 9:00 am - 5:00 pm CST

Freeman Law on 8/31/2022

Join leading tax experts from across the globe, as we discuss tax trends that are reshaping international taxation - AN EXPERIENCE UNLIKE ANY OTHER - Find yourself on the cutting-edge of international tax law, with...more

Senator Manchin Announces That He Will Not Support the Build Back Better Act – Where Things Stand Now

Proskauer - Tax Talks on 12/20/2021

Yesterday, on December 19, 2021, Senator Joe Manchin (D., W.Va.) said that he opposes the Build Back Better Act, which effectively prevents its passage. While there are no immediate prospects for the Build Back Better Act to...more

The Proposed Build Back Better Act Moves Forward After the House Passes a Revised Version of the Bill

Polsinelli on 12/1/2021

Overview - Over the past year, several tax law changes have been proposed by the Biden administration and, in September 2021, draft legislative language was circulated, which set forth proposed changes to the Internal...more

Tax Alert: The Implications of the Build Back Better Act

Miles & Stockbridge P.C. on 11/29/2021

Updates and negotiations for President Biden’s tax plan continue to filter through Congress. The House Ways and Means Committee recently passed the Build Back Better Act (the “Act”), and it is now on its way for the Senate’s...more

Impact of House Ways and Means Tax Proposals for International Operations

Bowditch & Dewey on 10/4/2021

In this final blog post on the House Ways and Means Tax Bill, we address the international tax proposals in the Bill, JCX-43-21. The international tax proposals are fewer in number than the domestic and transfer tax...more

A Comparison of Recent Tax Proposals

Cadwalader, Wickersham & Taft LLP on 10/1/2021

This chart compares the Biden Administration’s Fiscal Year 2022 Revenue Proposals (the Greenbook), to the tax proposals in the Build Back Better Act (BBBA) approved by the House Ways and Means Committee on September 15, 2021....more

A Look at the House Ways and Means Committee’s Tax Proposals

Cadwalader, Wickersham & Taft LLP on 9/30/2021

I. Introduction - On September 15, 2021, the House Ways and Means Committee approved tax provisions for proposed inclusion in the Build Back Better Act (the BBBA). If enacted in their current form, the proposals would,...more

Big Potential Tax Changes on the Horizon for Clients

Goulston & Storrs PC on 9/28/2021

The U.S. House Ways and Means Committee released proposed budget reconciliation legislation on September 13, 2021. The bill still must complete many steps in the legislative process – including passage by the full House of...more

“Should Five Percent Appear Too Small, Be Thankful I Don’t Take It All”: Ways and Means Committee Advances Tax Increase and Reform...

ArentFox Schiff on 9/23/2021

The House Ways and Means Committee advanced key tax reform proposals on September 15 that would increase taxes for corporations and high-income individuals. Several tax reform proposals are under consideration as part of...more

Tax Alert: The Implications of House Democrats’ Tax Proposal

Miles & Stockbridge P.C. on 9/22/2021

Big tax changes are on the way! President Biden, the House, and the Senate all seem to have their own agenda, but the proposal introduced by the House Ways and Means Committee (the “Proposal”) is a good starting point for...more

Pending Tax Changes: House Ways and Means Committee Tax Proposals

Bodman on 9/21/2021

On September 13, 2021, the U.S. House of Representatives Ways and Means Committee released draft budget reconciliation legislation proposing a number of significant tax changes for businesses and for individuals....more

[Webinar] Freeman Law International Tax Symposium – General Attendee - November 18th - 19th, 8:00 am - 5:00 pm CST

Freeman Law on 9/7/2021

Join leading tax experts from across the globe, as we discuss tax trends that are reshaping international taxation - An Experience Unlike Any Other - Find yourself on the cutting-edge of international tax law, with...more

Illinois Fiscal Year 2020 Income and Franchise Tax Changes

McDermott Will & Emery on 6/14/2019

The Illinois General Assembly enacted a number of new tax measures in a flurry of activity at the end of its legislative session. Some of the changes are taxpayer friendly and others are not. Unlike the no-deal chaos of past...more

Proposed FDII Regulations under Section 250

Proskauer - Tax Talks on 4/23/2019

On March 4, 2019, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (the “Treasury”) released proposed regulations (the “Proposed Regulations”) regarding the deduction for “foreign-derived intangible...more

The Last Piece of the Puzzle - the Section 250 Proposed Regulations

Eversheds Sutherland (US) LLP on 3/13/2019

Public Law 115-97 (the Tax Cuts and Jobs Act) added a new foreign income inclusion rule for global intangible low-taxed income (GILTI) under section 951A. The Tax Cuts and Jobs Act also added section 250, which permits...more

U.S. Tax Reform: Impacts and Opportunities for Mexican Businesses, Part 1 - A General Overview on Issues That U.S. and Mexican...

Holland & Knight LLP on 7/23/2018

• The Tax Cuts and Jobs Act (Tax Act), signed into law on Dec. 22, 2017, made significant changes to the manner in which U.S. corporate and individual taxpayers are taxed on income from international operations. • The Tax...more

21 Results

View per page

Page: of 1

Income Taxes › Tax Reform › Foreign Derived Intangible Income (FDII)

[Event] Tax Symposium 2024 - May 14th - 15th, Chicago, IL

[Webinar] The Freeman Law International Tax Symposium - October 20th - 21st, 9:00 am - 5:00 pm CST

Senator Manchin Announces That He Will Not Support the Build Back Better Act – Where Things Stand Now

The Proposed Build Back Better Act Moves Forward After the House Passes a Revised Version of the Bill

Tax Alert: The Implications of the Build Back Better Act

Impact of House Ways and Means Tax Proposals for International Operations

A Comparison of Recent Tax Proposals

A Look at the House Ways and Means Committee’s Tax Proposals

Big Potential Tax Changes on the Horizon for Clients

“Should Five Percent Appear Too Small, Be Thankful I Don’t Take It All”: Ways and Means Committee Advances Tax Increase and Reform...

Tax Alert: The Implications of House Democrats’ Tax Proposal

Pending Tax Changes: House Ways and Means Committee Tax Proposals

[Webinar] Freeman Law International Tax Symposium – General Attendee - November 18th - 19th, 8:00 am - 5:00 pm CST

Illinois Fiscal Year 2020 Income and Franchise Tax Changes

Proposed FDII Regulations under Section 250

The Last Piece of the Puzzle - the Section 250 Proposed Regulations

U.S. Tax Reform: Impacts and Opportunities for Mexican Businesses, Part 1 - A General Overview on Issues That U.S. and Mexican...

US Taxation of IP After Tax Reform

Intellectual Property Bulletin - Summer 2018

Bracewell Tax Report: April 2018 part 2

New York State Responds to Federal Tax Reform

Income Taxes › Tax Reform › Foreign Derived Intangible Income (FDII)

"My best business intelligence, in one easy email…"