International Taxation

Course Description

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.

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