PODCAST

IP, Where Art Thou?

Inside International Tax, Episode 01-2021 | In a post-BEPS, post-TCJA environment, what should taxpayers consider when determining the location of their intellectual property?

Gary Scanlon

Gary Scanlon

Principal, International Tax, Washington National Tax, KPMG US

Thomas Zollo

Thomas Zollo

Principal, International Tax, Washington National Tax, KPMG US

+1 312-665-8387

Podcast overview

In a world shaped by the OECD’s BEPS initiative, the traditional considerations for locating a company’s intellectual property (IP) are changing. The Tax Cuts and Jobs Act (TCJA), by reducing the headline rate and adopting the GILTI, FDII, and BEAT regimes, has further changed the landscape. Taxpayers now need to consider a myriad of potentially conflicting factors, as well as future developments in the United States and at the OECD, in determining the most tax-efficient location for their IP. 

Podcast host Gary Scanlon is joined by Tom Zollo to discuss 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.

 

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