Inside International Tax

 


 

Our Inside International Tax podcast series features insights into current international tax trends and developments. In these podcasts, KPMG professionals discuss U.S. international tax and OECD-related tax guidance and provide concise, practical insights about the impact on multinational enterprises.

 

 

Podcasts

SPAC, Eggs, SPAC, SPAC, Bacon, and SPAC

April 6, 2021

Inside International Tax, Episode 02-2021 | SPACs—also known as a “blank check companies”—have become a staple investment vehicle. This podcast discusses the recent explosion of SPAC IPOs and the common U.S. international tax issues that arise in the context of SPAC transactions, particularly the application of the U.S. inversion rules and the rules related to the taxation of shareholders in PFICS. [36:17]

IP, Where Art Thou?

March 22, 2021

Inside International Tax, Episode 01-2021 | In a world shaped by the OECD’s BEPS initiative and the TCJA, the traditional considerations for locating a company’s intellectual property (IP) are changing. This podcast discusses a number of the potential U.S. federal and foreign tax issues that drive decision-making for the location of IP and research and development facilities. [27:27]