On December 22, 2017, Pub. L. 115-97— commonly referred to as the Tax Cuts and Jobs Act (TCJA)—was enacted, representing the first major update to U.S. tax law since 1986. From this page, you can access updates and insights on the TCJA.
Get the latest on what's happening with tax reform as the implementation of the 2017 law continues
Get the latest on what's happening with tax reform as the implementation of the 2017 law continues
Articles, publications, and videos from KPMG about the implementation of the 2017 tax legislation
Articles, publications, and videos from KPMG about the implementation of the 2017 tax legislation
Qualified Opportunity Zones enable taxpayers to defer and reduce capital gains and make a positive social impact
Qualified Opportunity Zones enable taxpayers to defer and reduce capital gains and make a positive social impact
January 21, 2022, 2:00 p.m. ET
Final foreign tax credit (FTC) regulations were released by the U.S. Treasury Department and IRS in late December and published in the Federal Register on January 4, 2022. This webcast will examine this latest set of FTC regulations, which primarily concern the determination of the FTC and the allocation and apportionment of deductions (including foreign income taxes) in determining the FTC limitation.
Janaury 5, 2022
This KPMG report provides a discussion and initial analysis of the final regulations released in late 2021 and published in the Federal Register yesterday relating primarily to foreign tax credit (FTC) determination and the allocation and apportionment of deductions (including foreign income taxes) in determining the FTC limitation.
December 22, 2021
This KPMG report highlights research and experimentation (R&E) considerations that had a delayed effective date per the TCJA and are scheduled to take effect for tax years beginning after December 31, 2021.
An Excel-based tool that allows for extensive modeling of international tax rules—including those introduced by TCJA and the CARES Act, prior existing provisions, and potential Biden administration tax plans—with support from experienced International Tax professionals to help tailor modeling and identify significant planning opportunities.
