International Tax Review is part of the Delinian Group, Delinian Limited, 4 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement
Cookies Settings

The Made in America tax plan is rewriting the TCJA

Danish Mehboob
April 08, 2021
The Biden administration is rewriting the US BEAT, GILTI, and FDII regimes

The Biden administration’s Made in America tax plan proposes changes to the 2017 Tax Cuts and Jobs Act (TCJA) to align with the OECD’s global minimum tax proposal.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

Topics

NewsUnited StatesTransfer PricingDirect TaxJurisdictions
mehboob-danish-300x300.png
Danish Mehboob
Senior Reporter ITR
Contact
Danish reports on all matters of direct tax and BEPS. He covers a range of tax issues in these areas and what multinationals are doing to manage the tax burdens. Danish also specialises in tax technology and data management.
more across site & bottom lb ros

More from across our site

Gemma Beck.jpg
Haleon tax head: pillar two controversy won’t start ‘for some time’
But tax professionals will need to invest a lot of energy and money when controversy arises, according to a head of tax and trade compliance speaking at an ITR conference in London.
Sam Sholli, October 03, 2023
eu large
EU carbon border tax enters transitional phase
The carbon border tax regime will come into play in 2026 but its reporting requirements are now in force.
Sam Sholli, October 02, 2023
Matthew Fountain.jpg
OECD ‘a little bit naïve’ on pillar two expectations
Disputes around pillar two filings are set to be significant and longwinded, according to a tax director speaking at an ITR conference in London.
Sam Sholli, October 02, 2023
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
This week in tax: PwC Australia ‘failed to take ATO seriously’
PwC publishes detailed accounts of its behaviour in the tax scandal in Australia, while another tax trial looms for pop star Shakira.
Ralph Cunningham, September 29, 2023
ITR-EMEA-Tax-Awards-2023-logo
ITR EMEA Tax Awards 2023: winners announced
The winners of the ITR Europe, Middle East, and Africa Tax Awards 2023 have been announced!
John Harrison, September 28, 2023
ITR-AsiaPac-Tax-Awards-2023-editable-transparent-4c.png
ITR APAC Tax Awards 2023: winners announced
The winners of the ITR Asia-Pacific Tax Awards 2023 have been announced!
John Harrison, September 28, 2023
53215245299_5f8f0c050e_c.jpg
EU Commission expert gives optimistic outlook for TP Directive
Mauro Faggion appeared cautiously optimistic as the European Commission waits to see whether all 27 member states will accept its proposal.
Sam Sholli, September 27, 2023
53217031246_ddb110b605_c.jpg
‘Only tax advisers’ will benefit from pillar two
The global minimum rate also won’t entirely stop a race to the bottom, according to a tax director speaking at an ITR conference in London.
Sam Sholli, September 27, 2023
53213975057_3000488170_c.jpg
Tax director: Germany ‘more aggressive’ on inter-company finance and transactions
The country’s tax authorities are not interested in seeing transfer pricing studies any more, it was claimed at an ITR industry conference in London.
Sam Sholli, September 26, 2023
italy-flag.jpg
Italy offers lenders opt-out on windfall tax
The controversial measure is being watered down after criticism from the European Central Bank.
Sam Sholli, September 25, 2023