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International

International guidance

International

Read below post-enactment editions of TaxNewsFlash-Tax Reform on selected international topics under the 2017 tax law.

 

Participation exemption system

  • New section 245A 100% DRD
  • Coordination with section 956
FDII
 
GILTI  
 
Controlled foreign corporations (in general)
 
Hybrid transactions and hybrid entities       
 
Foreign tax credit system
 
BEAT

Previously taxed E&P        
 
Mandatory repatriation (transition tax)
 
General international tax guidance & other
 

Contact us

For more information, contact a professional in KPMG’s Washington National Tax office:
 

Manal Corwin | +1 (202) 533-3127 | mcorwin@kpmg.com

Seth Green | +1 (202) 533-3022 | sethgreen@kpmg.com

Danielle Rolfes | +1 (202) 533-3378 | drolfes@kpmg.com

Ron Dabrowski | +1 (202) 533-4274 | rdabrowski@kpmg.com

 

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