Tax Foundation Webinar: The Future of U.S. International Tax Rules

02.18.2021

Loren Ponds will present, "The Future of U.S. International Tax Rules," a panel discussion on U.S. international tax policy on February 18, 2021. 

In 2017, the U.S. made significant changes to its international tax system including:

  • A reduced tax rate for domestic income from intangibles earned from foreign sources (Foreign Derived Intangible Income, or FDII)
  • A minimum tax on foreign income (Global Intangible Low Tax Income, or GILTI)
  • A tax on cross-border expenses (Base Erosion and Anti-abuse Tax, or BEAT)

Panelists will address the reforms enacted in 2017 and the economic effects of those changes on inversions, foreign direct investment, and competitiveness and will also discuss how changes proposed by President Biden and Congress could impact those measures and U.S. companies operating abroad.

Panelists:
Loren Ponds, Member, Miller & Chevalier Chartered
Daniel Bunn, Vice President of Global Projects, Tax Foundation
Scott Dyreng, Professor of Accounting, Duke University
John Stowell, Senior Vice President, Corporate Tax, The Walt Disney Company

Moderator:
Scott Hodge, President, Tax Foundation