Articles, publications, and videos about the implementation of H.R. 1 (P.L. 115-97)
This page archives articles, reports, and videos from KPMG professionals, starting after the signing of the new tax law by President Trump on December 22, 2017.
Principal in Charge, Federal Legislative and Regulatory Services, Washington National Tax, KPMG LLP (U.S.)
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December
KPMG Report: Preliminary Analysis and Observations, JCT Bluebook Description on Application of Section 163(j) to Passthrough Entities, December 31
KPMG Report: Initial Impressions, Proposed Regulations Implementing "Anti-Hybrid" Provisions of New Tax Law, December 21
KPMG Report: Initial Impressions of Proposed Regulations under Section 854(c)(8), December 21
KPMG Report: Preliminary Analysis and Observations regarding Certain Passthrough Provisions in JCT Bluebook, December 21
KPMG Report: Preliminary Analysis and Observations regarding Certain International Provisions in JCT Bluebook, December 21
KPMG Report: Analysis and Observations about "BEAT" Proposed Regulations, December 17
November
KPMG Report: Initial Impressions of Proposed Regulations on Foreign Tax Credits Under New Law, November 30
KPMG Report: Initial Impressions on Proposed Regulations under Section 163(j), Business Interest Limitation, November 28
INSIGHT: Fundamentals of Tax Reform: GILTI, November 16
Tax Reform – Supplement to KPMG Report on New Tax Law, November 15
U.S. Congressional Elections and Tax Policy: Preliminary Observations, November 7
Opportunity Zones: Unlock New Opportunities, November
Video | U.S. 2019 Tax Filing Season, Tax Reform. and Globally Mobile Employees, November
October
KPMG's Seth Green Offers Insights on Proposed GILTI Regulations, Thomson Reuters, Tax & Accounting Blog, October 26
KPMG Report: New Rules for Opportunity Zones, October 22
The Evolution of the UP-C, Tax Notes, October 22
Bad Grandpa: Notice 2018-68 Provides Initial 162(m) Guidance, including a Narrowly Crafted Grandfathering Provision, October 8
Proposed Regulations under Section 199A, October 8
Putting at Ease the GILTI Conscience: IRS Treats Cross-Border Income Inclusions as Qualifying Income, October 8
August
KPMG Report: Issues and Analysis of Section 965 Proposed Regulations, August 10
KPMG's Manal Corwin on U.S. TCJA Implications, Thomson Reuters, Tax & Accounting Blog, August 7
Internal Audit: Addresing Risks Facing the Media Industry - see pg. 14 and 15 for a discussion of how tax reform affects media companies' internal audits, August
July
Transfer Pricing in the Age of Tax Reform, July 17
Infographic | Top 10 Tax Reform Impacts on Banks, July 11
Video | International Tax Provisions: Then & Now, July 2
Tax Reform Breathes New Life into the Choice of Entity Decision, July 2
Tax Reform: The Ongoing Road to to Implementation, KPMG's CTO Insights – Issue Spotlight, July
Does NOL Stand for Net Operating Loss or Non Obstante Lamentum? A Discussion of Amendments to Section 172 by H.R. 1, Corporate Taxation, July/August
June
Insight: Home Equity Interest May Still Be Deductible, Daily Tax Report®, June 26
An Excess of Uncertainty: The New Tax on Tax-Exempt Compensation, Tax Notes®, June 25
Deciphering the Nebulous NOL Waive-Off Election, Tax Notes®, June 18
Tax Reform and Publicly Traded Partnerships, June 4
Is Mineral Interest Income Eligible for the Section 199A Deduction? It Depends, June 4
Federal Tax Reform: Not So Encouraging for State and Local Incentives, The Tax Adviser®, June 1
Tax Reform and the IRS: Five Takeaways for Tax Practitioners, The Tax Adviser®, June 1
The Intersection of New Sec. 451 and Revenue Recognition, The Tax Adviser®, June 1
U.S. Tax Reform – Accounting Methods and Credits, June 2018
April
U.S. Tax Reform Considerations for Multinational Services Companies, Tax Notes International®, April 30
Employers Get Credit for Paying Employees While on Family of Medical Leave, April 23
New Tax Law: International Provisions and Observations, April 18
Tax Reform and Investment in U.S. Real Estate, Tax Notes®, April 16
Impact of Mandatory Repatriation on 2017 Tax Returns of S Corporations and S Shareholders, April 7
KPMG's 2018 H.R. 1 Survey Report – Potential Impacts on Global Mobility Programs, April
The New Tax Legislation: Impact on M&A, April
March
Refreshing Prior-Year Earnings and Profits: Is There a Downside?, Tax Notes©, March 26
Insurance Perspectives: Effects of the Tax Cuts and Jobs Act of 2017 on Captive Insurance Companies, Journal of Taxation of Financial Products, March
Tax Reform: And the Winner Is ... R&D, March 12
Tax Reform and the Potential Impacts to the Banking Industry, March 9
Tax Reform May Be the Epicenter, But Be Wary of the Trade and Customs Aftershocks, Tax Management International Journal™, March 9
Tax Reform Executive Edition: Highlights of the New Tax Law, March 5
Privately Speaking: Success in Succession, March
February
U.S. Tax Reform Creates Challenges for IFRS Preparers, February 28
Accounting for U.S. Tax Reform under IFRS, February 28
Income Taxes: Top 10 Differences between IFRS and U.S. GAAP, February 28
Are AMT Credit Refunds Subject to Limitation?, February 26
Opportunity Knocks under Tax Reform (new section 1400Z and qualified opportunity zone investments), February 19
The Services Cost Method and the New BEAT, February 19
BEAT's Impact on Transfer Pricing Alternative Dispute Resolution, Daily Tax Report®, February 16
A Response to an Off-BEAT Analysis, Tax Notes®, February 12
New Section 1446(f) Withholding—A Possible Outline for Public Guidance, Daily Tax Report®, February 8
Tax Reform – KPMG Report on New Tax Law, Analysis and Observations, February 6
How Does BEAT Apply to Inbound Companies?, February 5
Tax Reform: Issues for Exempt Organizations, February 2
Privately Speaking: What Tax Reform Means for You and Your Privately Held Company, February
January
New Tax Law: Energy & Natural Resources, January 31
Video | Tax Reform Done? The Process Continues, January 19
Webcast Summary | Tax Cuts and Jobs Act (H.R. 1) – Potential Implications for a Globally Mobile Workforce, January 19
New Tax Law: Issues for Partnerships, S Corporations, and their Owners, January 18
Power and Utility Industry Measures in New Tax Law, January 8
December
New Tax Law (H.R. 1)—Initial Observations, December 22
Don't Forget the SALT: State and Local Tax Implications of Federal Tax Reform, December 22
Private Equity Funds—Certain Measures in New Tax Law Affecting Funds and Investors, December 22
Infographic | The Path to Tax Reform, December 22
