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Expert Analysis

Inbound US Tax Issues For Middle Market Companies

By Adnan Islam (November 15, 2018, 2:47 PM EST) -- The Tax Cuts and Jobs Act was signed into U.S. tax law on Dec. 22, 2017, and represents the most significant overhaul of the U.S. Internal Revenue Code since the Tax Reform Act of 1986. It lowers the statutory tax rates for businesses and individuals and provides new frameworks for inbound and outbound international business operations. The TCJA's provisions strongly incentivize U.S. businesses to maximize their functions, risks and assets within the United States and also to export U.S. services, products and royalty or licensing income through U.S. C corporations....

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