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US Tax Reform / All

19 July 2019

US trade investigation into France’s digital services tax

The French digital services tax legislation was approved by the French Senate on 11 July. The Office of the United

26 June 2019

U.S. Senate Finance letter concerning France’s proposed digital services tax

The U.S. Senate Finance Committee issued a release on 24 June 2019 reporting that Chairman Chuck Grassley (R-IA) and ranking member Ron

25 June 2019

KPMG report: Opportunity zones and REITs

Real estate investment trust (REIT) investments in opportunity zones may yield tax benefits. This article explains how new opportunity zone

22 June 2019

Initial impressions of final regulations under GILTI; proposed rules for determining stock ownership

The U.S. Treasury Department and IRS (“Treasury”) on Friday, June 14, 2019, released for publication in the Federal Register final

20 June 2019

Temporary regulations under section 245A; denial of dividends received deduction for certain dividends from CFCs

The U.S. Treasury Department and IRS (collectively, “Treasury”) on Friday, June 14, 2019, released long-promised temporary regulations that claw back

27 May 2019

US Tax Dispute Resolution: Quarterly Spring 2019 Issue Out Now

The spring issue of the Tax Dispute Resolution Quarterly, a publication from KPMG LLP (KPMG)’s Tax Dispute Resolution Services Network, is

6 March 2019

KPMG response to OECD BEPS 2.0 consultation

On 6 March 2019, KPMG International submitted its response to the OECD’s consultation on addressing the tax challenges of the

15 February 2019

Digital tax: US Senate committee concerned over EU plan, while Spain details proposed

Committee members voice concerns over EU proposed tax on digital services. The United States (US) Senate Finance Committee Chairman Charles

13 February 2019

OECD Launch BEPS 2.0 Consultation

On 13 February 2019, the Organisation for Economic Cooperation and Development (OECD) launched a consultation on details of a programme

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