International Tax Developments To Watch In 2018

Law360, Washington (January 1, 2018, 3:04 PM EST) -- U.S.-based multinational companies in 2018 will find themselves operating in the most uncertain tax climate in decades following the passage of the sweeping new Republican tax law.

The legislation overhauled how the tax code treats overseas income, exempting most of the worldwide profits of corporations while adding levers designed, in theory, to smash tax havens around the globe. The sudden change has left accountants and advisers scrambling to make sense of the new provisions, which went into effect on Jan. 1.

But change is not only happening in the U.S. While U.S. legislators hammered out their tax overhaul, the Organization for Economic Cooperation...

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