主要联系人: 玛丽维. 级会计师
Transactional analysis and support services including due diligence.
BEAT is an additional 税 on certain corporations that make specific types of payments to foreign related parties. The determination as to whether a corporation has made a payment that would be subject to such 税 is made by looking at a company’s base erosion percentage and gross receipts. If a 税payer falls within the requirement to pay BEAT, 然后是一个复杂的计算, 如该处所示, is done each year with the corporation’s 税 return.
There are certain industries that might be more impacted by BEAT than others. Importers and those in the energy sector seem to be uniquely susceptible to BEAT, and should be cautious when making payments to their foreign related entities without carefully considering the 税 impact. If you are concerned about BEAT and want to know how Schneider Downs can help, reach out to the Schneider Downs international 税 team. 这些税务专业人员可以:
Prior to the passage of the Tax Cuts and Jobs Act (TCJA) in 2017, U.S. 外国企业的所有者可以推迟美国的税收.S. 税ation on certain income earned outside of the U.S. until such income is repatriated to the United States (via payment of a dividend from the foreign entity to the U.S. 所有者). 当国会通过TCJA时,它允许美国.S. 股东获得新福利, 但也增加了一些新的负担, all aimed to incentivize those doing business abroad to bring profits and investments back to the United States.
根据TCJA,美国.S. corporate shareholders that repatriate income via dividend are now afforded a deduction in the amount of the dividend, 有效允许U.S. shareholders to bring profits held offshore back to the United States 税-free. 另外, 税payers that are leaving profits abroad in their foreign companies, 现在受到更严格的F部分规则的约束, 以及对GILTI征收新税, 或者全球无形的低税收入. The rules for calculation of subpart F income and GILTI, 分别, 是否既复杂又耗时. It takes significant modeling on the planning side and detailed analysis on the compliance side to determine the best course of action for a 税payer. Schneider Downs’ talented Global Tax team has experience in both of these areas, and is ready to help you determine your individual needs.
With one of the largest regional 税 practices in the country, Schneider Downs Tax Advisors’ personal focus on clients and in-depth understanding of current issues ensures that clients are complying with 税 filing requirements and maximizing 税 benefits. Our industry knowledge and focus ensures delivery of technical 税 strategies which can be implemented as practical business initiatives. 欲知详情,请浏览 税务bet9平台游戏.
In the world of venture capital and startup financing, "pay-to-play" provisions have become increasingly popular. 这些条款旨在……
Read More >We traveled to Denver earlier this month to attend DynamicsCon. The week was jam-packed with educational sessions, listening to stories…
Read More >5月15日, 2024, the House Committee on Ways and Means approved four bills that could impact 税-exempt organizations if…
Read More >今年四月, the Internal Revenue Service (IRS) started to send out Letter 6613-A’s to notify 税payers that an IRS…
Read More >我们很高兴地宣布,在周一, 5月13日, 和周一, 5月20日, 我们迎来了超过55名实习生…
Read More >Schneider Downs is a Top 60 independent Certified Public Accounting (CPA) firm providing accounting, 税, audit and business advisory services to public and private companies, 非营利组织和全球性公司. We also offer Internal Audit; Technology 咨询; 软件解决方案; Personal 金融 bet9平台游戏; Retirement Plan Solutions and Corporate Finance bet9平台游戏. Schneider Downs is the 13th largest accounting firm in the Mid-Atlantic region and serves individuals and companies in Pennsylvania (PA), 俄亥俄州(哦), 西弗吉尼亚州(WV), 纽约(NY), 马里兰(MD), and additional states in the United States with offices in 宾夕法尼亚州匹兹堡, 哥伦布,哦, 和麦克莱恩, VA.
©2024施耐德唐斯 & Co.公司. 马里兰州牌照号码35239.
每一刻都很重要. 紧急请求, contact the Schneider Downs digital forensics and incident response team at 1-800-993-8937. For all other requests, please complete the form below.
"*表示必填字段