This session will cover:
- Territorial versus word-wide tax systems
- Deferral and international competitiveness
- Deemed repatriation and tax holidays
- Location of intellectual property and patents; base erosion, profit shifting, and the EOECD “BEPS” initiative
- The Blueprint’s destination-based cash flow tax; border adjustment, exchange rates, and their effect on trade, manufacturing, and retail
Lunch will be provided in the form of Chick-fil-A.