Collection of Insights on the 2017 Tax Act

KPMG Report: Analysis and Observations of Final Section 199A Regulations, January 24

Read more

KPMG Report: Final Regulations relating to "Transition Tax" under Section 965, January 18

Read more

Interim Guidance on Taxing "Excess" Executive Compensation of Exempt Organizations, January 16

Read more

KPMG Report: Tax Policy and the 116th Congress - Observations and Preliminary Analysis, January 14

Read more

Taking Tax Positions Contrary to Proposed Regulations, Tax Notes, January 7

Read more

KPMG Report: Preliminary Analysis and Observations, JCT Bluebook Description on Application of Section 163(j) to Passthrough Entities, December 31

Read more

KPMG Report: Initial Impressions, Proposed Regulations Implementing "Anti-Hybrid" Provisions of New Tax Law, December 21

Read more

KPMG Report: Initial Impressions of Proposed Regulations under Section 854(c)(8), December 21

Read more

KPMG Report: Preliminary Analysis and Observations regarding Certain Passthrough Provisions in JCT Bluebook, December 21

Read more

KPMG Report: Preliminary Analysis and Observations regarding Certain International Provisions in JCT Bluebook, December 21

Read more

KPMG Report: Analysis and Observations about "BEAT" Proposed Regulations, December 17

Read more

KPMG Report: Initial Impressions of Proposed Regulations on Foreign Tax Credits Under New Law, November 30

Read more

KPMG Report: Initial Impressions on Proposed Regulations under Section 163(j), Business Interest Limitation, November 28

Read more

Section 199A, REITS, and Real Estate Funds: A Janus Face of Tax Reform, November 19

Read more

INSIGHT: Fundamentals of Tax Reform: GILTI, November 16

Read more

Tax Reform – Supplement to KPMG Report on New Tax Law, November 15

Read more

U.S. Congressional Elections and Tax Policy: Preliminary Observations, November 7

Read more

Opportunity Zones: Unlock New Opportunities, November

Read more

Video | U.S. 2019 Tax Filing Season, Tax Reform. and Globally Mobile Employees, November

Read more

KPMG's Seth Green Offers Insights on Proposed GILTI Regulations, Thomson Reuters, Tax & Accounting Blog, October 26

Read more

KPMG Report: New Rules for Opportunity Zones, October 22

Read more

The Evolution of the UP-C, Tax Notes, October 22

Read more

Bad Grandpa: Notice 2018-68 Provides Initial 162(m) Guidance, including a Narrowly Crafted Grandfathering Provision, October 8

Read more

Proposed Regulations under Section 199A, October 8

Read more

Putting at Ease the GILTI Conscience: IRS Treats Cross-Border Income Inclusions as Qualifying Income, October 8

Read more

The New Section 163(j): Partnerships Issues, September 24

Read more

The New Section 163(j): Selected Issues (for non-partnership entities), September 24

Read more

Amid Uncertainty, CTOs Navigate the New Tax Law, KPMG's Chief Tax Officer Insights, September

Read more

KPMG Report: Issues and Analysis of Section 965 Proposed Regulations, August 10

Read more

KPMG's Manal Corwin on U.S. TCJA Implications, Thomson Reuters, Tax & Accounting Blog, August 7

Read more

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

Read more

Transfer Pricing in the Age of Tax Reform, July 17

Read more

Infographic | Top 10 Tax Reform Impacts on Banks, July 11

Read more

Video | International Tax Provisions: Then & Now, July 2

Watch video

Tax Reform Breathes New Life into the Choice of Entity Decision, July 2

Read more

Tax Reform: The Ongoing Road to to Implementation, KPMG's CTO Insights – Issue Spotlight, July

Read more

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

Read more

Insight: Home Equity Interest May Still Be Deductible, Daily Tax Report®, June 26

Read more

An Excess of Uncertainty: The New Tax on Tax-Exempt Compensation, Tax Notes®, June 25

Read more

Deciphering the Nebulous NOL Waive-Off Election, Tax Notes®, June 18

Read more

Tax Reform and Publicly Traded Partnerships, June 4

Read more

Is Mineral Interest Income Eligible for the Section 199A Deduction? It Depends, June 4

Read more

Federal Tax Reform: Not So Encouraging for State and Local Incentives, The Tax Adviser®, June 1

Read more

Tax Reform and the IRS: Five Takeaways for Tax Practitioners, The Tax Adviser®, June 1

Read more

The Intersection of New Sec. 451 and Revenue Recognition, The Tax Adviser®, June 1

Read more

U.S. Tax Reform – Accounting Methods and Credits, June 2018

Read more

Tax Reform: Provisions Relevant to Compensation, Benefits & Qualified Plans, May 3

Read more

The BEAT and Bilateral Tax Treaties: Where Might the Tension Lead?, ABA Tax Times, May

Read more

U.S. Tax Reform Considerations for Multinational Services Companies, Tax Notes International®, April 30

Read more

Employers Get Credit for Paying Employees While on Family of Medical Leave, April 23

Read more

New Tax Law: International Provisions and Observations, April 18

Read more

Tax Reform and Investment in U.S. Real Estate, Tax Notes®, April 16

Read more

Impact of Mandatory Repatriation on 2017 Tax Returns of S Corporations and S Shareholders, April 7

Read more

KPMG's 2018 H.R. 1 Survey Report – Potential Impacts on Global Mobility Programs, April

Read more

The New Tax Legislation: Impact on M&A, April

Read more

Refreshing Prior-Year Earnings and Profits: Is There a Downside?, Tax Notes©, March 26

Read more

Insurance Perspectives: Effects of the Tax Cuts and Jobs Act of 2017 on Captive Insurance Companies, Journal of Taxation of Financial Products, March

Read more

Tax Reform: And the Winner Is ... R&D, March 12

Read more

Tax Reform and the Potential Impacts to the Banking Industry, March 9

Read more

Tax Reform May Be the Epicenter, But Be Wary of the Trade and Customs Aftershocks, Tax Management International Journal™, March 9

Read more

Tax Reform Executive Edition: Highlights of the New Tax Law, March 5

Read more

Privately Speaking: Success in Succession, March

Read more

U.S. Tax Reform Creates Challenges for IFRS Preparers, February 28

Read more

Accounting for U.S. Tax Reform under IFRS, February 28

Read more

Income Taxes: Top 10 Differences between IFRS and U.S. GAAP, February 28

Read more

Are AMT Credit Refunds Subject to Limitation?, February 26

Read more

Opportunity Knocks under Tax Reform (new section 1400Z and qualified opportunity zone investments), February 19

Read more

The Services Cost Method and the New BEAT, February 19

Read more

BEAT's Impact on Transfer Pricing Alternative Dispute Resolution, Daily Tax Report®, February 16

Read more

A Response to an Off-BEAT Analysis, Tax Notes®, February 12

Read more

New Section 1446(f) Withholding—A Possible Outline for Public Guidance, Daily Tax Report®, February 8

Read more

Tax Reform – KPMG Report on New Tax Law, Analysis and Observations, February 6

Read more

How Does BEAT Apply to Inbound Companies?, February 5

Read more

Tax Reform: Issues for Exempt Organizations, February 2

Read more

Privately Speaking: What Tax Reform Means for You and Your Privately Held Company, February

Read more

New Tax Law: Energy & Natural Resources, January 31

Read more

Video | Tax Reform Done? The Process Continues, January 19

Watch video

Webcast Summary | Tax Cuts and Jobs Act (H.R. 1) – Potential Implications for a Globally Mobile Workforce, January 19

Read more

New Tax Law: Issues for Partnerships, S Corporations, and their Owners, January 18

Read more

Power and Utility Industry Measures in New Tax Law, January 8

Read more

New Tax Law (H.R. 1)—Initial Observations, December 22

Read more

Don't Forget the SALT: State and Local Tax Implications of Federal Tax Reform, December 22

Read more

Private Equity Funds—Certain Measures in New Tax Law Affecting Funds and Investors, December 22

Read more

Infographic | The Path to Tax Reform, December 22

Read more