US and International Approaches to Taxing Foreign Source Income and Addressing Base Erosion

23.10.2019 | Council on State Taxation (COST)

Doug Stransky will speak on the panel “US and International Approaches to Taxing Foreign Source Income and Addressing Base Erosion,” at COST’s 50th Annual Meeting on October 23, 2019.

In the aftermath of the passage of the TCJA, other nations are reconsidering how they should tax both foreign source income and digital commerce. This panel will review the most significant OECD and individual nation approaches, their likelihood for enactment, and the implications for U.S. multinationals. The panelists will also discuss the cross-pollination of ideas and concepts (e.g. apportionment, economic nexus, market sourcing, minimum taxes on foreign source income) between state and local tax and international tax.

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