Elizabeth Stevens Moderates Panel on What Follows TCJA at FBA Tax Law Conference

Gaze into the crystal ball with our panelists as they explore U.S. legislative and OECD proposals on the docket for 2019 and evaluate possible outcomes. Will the most sorely needed technical corrections make it to the President’s desk? Will a new regime in the House spell radical change for the tax legislative agenda and for the TCJA’s international framework? Will the OECD find a “solution” for taxing the digitalizing economy that applies broadly, with permanent ramifications for the international consensus on nexus for taxation? What does the passage of revenue-based digital taxes (not to mention the BEAT) portend for taxpayers’ ability to obtain relief from double taxation? Our panelists will explain what lies on the horizon for 2019 and offer their predictions on what we can expect.

Learning Objectives:

• equip audience members to better evaluate and advise clients about the risks associated with taking tax return positions based on ambiguities in TCJA international provisions that may be the subject of technical corrections;

• enable audience members to appropriately evaluate the risks associated with medium- and long-term international tax planning strategies that rely heavily on certain TCJA provisions; and

• educate audience members about the potential risks and consequences for their clients of non-U.S. tax developments.