In this article, Sharon Burke takes a look at tax features of the Global Intangible Low Taxed Income (GILTI) regime introduced by the United States of America (US) as part of the tax reform package of measures.
Insurance companies in all their guises face significant changes from almost every direction as a result of the recently enacted tax reform legislation in the United States of America (US).
Sharon Burke explores the impact of the BEAT measures on Irish businesses with US operations.
A new Base Erosion Anti-abuse Tax (BEAT) regime has been enacted in the United States.
2017 saw the enactment of the most comprehensive changes to the US tax code in more than 30 years.
Given the small Republican majority, passing the Senate was seen as one of the highest hurdles to enacting tax reform