About the Program
The Green Book issued by the U.S. Department of Treasury organizes the Biden tax proposals under two broad themes: American Families Plan and American Jobs Plan.
Our panel will analyze the proposals from both themes that would if enacted effect international investments and cross border transactions. In particular, the following proposed changes will be addressed and their practical implications explored:
- Tax rates for individuals and corporations;
- Capital gains tax rate and recognition;
- GILTI tax regime modifications;
- Repeal of FDII deduction;
- Repeal of BEAT and replacement with SHIELD;
- Disallowance of interest deduction for disproportionate domestic borrowing;
- Credit for locating jobs in United States;
- Disallowance of deductions for expenses of moving jobs abroad; and
- Fifteen Percent minimum tax on world wide earnings.