2. Int'l Tax Update Significant Developments in the Global Tax System - Andrew Seidler
US Outbound Acquisition Typical simple structure in the past for an outbound acquisition from the US: applied in other jurisdictions too: • Dutch BV/CV • Double Lux co for debt Acquisition US UK Holdco Non-US Affiliate Interest Interest group relief UK
Anti-hybrid provisions
- Page 1 and 2: Helping with tax challenges whereve
- Page 3 and 4: Overview BEPS Global Tax Reform US
- Page 5 and 6: Corporate changes Tax change Post r
- Page 7 and 8: Corporate changes Tax change Post r
- Page 9 and 10: UK Planning Considerations: NOL Lim
- Page 11 and 12: Withholding Taxes After Brexit •
- Page 13 and 14: Withholding Taxes and the Digital E
- Page 15 and 16: Common Consolidated Corporate Tax B
- Page 17 and 18: Digital Economy Interim Measure Exa
- Page 19: BEPS Measures: Anti-hybrid rules In
- Page 23 and 24: US Hybrid Counteraction The Act den
- Page 25 and 26: UK approach compared to US Type Mis
- Page 27 and 28: Interest Limitation
- Page 29 and 30: Interest deduction - comparison wit
- Page 31 and 32: Global Intangible Low Taxed Income
- Page 33 and 34: GILTI Example Calculation GILTI Cal
- Page 35 and 36: Foreign Derived Intangible Income F
- Page 37 and 38: FDII Example US Corp US sales $500
- Page 39 and 40: FDII Example Step 4: Determine Rati
- Page 41 and 42: UK Planning Considerations: FDII Pu
- Page 43 and 44: BEAT - Base Erosion Anti-Abuse Tax
- Page 45 and 46: UK Planning Considerations: BEAT In
- Page 47 and 48: Brexit Monitor Visit https://www.rs
- Page 49: THANK YOU
US Outbound Acquisition<br />
Typical simple structure <strong>in</strong> <strong>the</strong> past for<br />
an outbound acquisition from <strong>the</strong> US:<br />
applied <strong>in</strong> o<strong>the</strong>r jurisdictions too:<br />
• Dutch BV/CV<br />
• Double Lux co for debt<br />
Acquisition<br />
US<br />
UK<br />
Holdco<br />
Non-US Affiliate<br />
Interest<br />
Interest<br />
group relief<br />
UK
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