Tax Readiness
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Missed a PwC Tax Readiness webcast? This series includes podcast versions of webcasts as well as easily digestible clips covering tax hot topics.You can listen to episodes at your convenience via your desktop computer or smartphone.
Available episodes
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Mar 29, 2021
Tax Readiness: Key Takeaways from PwC's 2021 Global Manufacturing Survey
PwC’s Manufacturing COO Pulse Survey results highlight the competitive threats and strategic priorities for the future of manufacturing. The survey was completed by 585 COOs across eight manufacturing industries and five major world markets. This podcast, recorded on February 24, 2021, will align certain survey results to the value chain with a tax lens. Among other topics, we will discuss demand chains, supply chains, procurement, IP considerations, BEPS and digital services taxes, and transfer pricing.
The replay of the Tax Readiness: Key Takeaways from PwC's 2021 Global Manufacturing Survey webcast is available here.
*Featuring:*
* Sherry Grabow – PwC’s International Tax Services Co-Leader
* Alex Voloshko – PwC’s Value Chain Transformation Leader
* John Livingstone – PwC’s Global Industrial Manufacturing & Automotive Tax Leader
* Anil Khurana – PwC’s Global Industrial Manufacturing & Automotive Leader
Mar 24, 2021
Settlements and judgements - Review of Section 162(f)/6050X final regulations
This podcast covers the newly released final regulations on the deduction disallowance for fines and penalties and related information reporting, opportunities for tax savings by using the Section 1341 mitigation provisions, and how the terms of settlements and judgments can affect tax liability.
The replay of the Tax Readiness: Settlements and judgements - Review of Section 162(f)/6050X final regulations webcast is available here.
*Featuring:*
* George Manousos – Partner, WNTS Federal Tax Services
* Candace Ewell – Partner, WNTS Tax Controversy and Regulatory Services
* Dennis Tingey – Partner, WNTS Federal Tax Services
* Adam Hales – Director, WNTS Federal Tax Services
Mar 3, 2021
Tax Readiness: Embracing the future of mobility
For many global mobility professionals, 2020 was one of the most difficult and busiest years yet. COVID-19 brought significant changes in the way we work, with workplace flexibility and remote work arrangements. Looking forward, organizations are focused on the future and considering what role remote work will play in long term mobility plans.
During this podcast you will hear how policy and processes are developing to support remote working arrangements and review how organizations have embedded remote working into their business operations. Finally, we will discuss the role global mobility teams have to support remote working as we kick off 2021.
The replay of the Tax Readiness: Embracing the future of mobility webcast is available here.
*Featuring:*
* *Leo Palazzuoli** *- Global Leader for PwC’s Global Mobility Services
* *Eileen Mullaney** *- Consulting Leader for PwC’s Global Mobility Services
* *Amanda McIntyre** *- Partner, Global Mobility Services
* *Sarah Mullen** *- Director, Global Mobility Services
* *Pieter Manden** *- Senior Manager, Global Mobility Services
Mar 1, 2021
Tax Readiness: Issues under the Section 451 Final Regulations
In this podcast we discuss significant issues arising under the recently published Section 451 final regulations dealing with recognizing income under the all-events test and the advance payment deferral method.
The replay of the Tax Readiness: Issues under the Section 451 Final Regulations webcast is available here.
*Speakers:*Â
* Topher Call
* Adam Hales
* George Manousos
* Christine Turgeon
Feb 3, 2021
2021 Tax Policy Outlook: The Changing Horizon
From the White House to the halls of Congress, the policy priorities on the horizon of 2021 are hanging in the balance. What do a global pandemic, economic challenges, and political divisions mean for tax legislation?
In this podcast we discuss the potential impacts and our 2021 Tax Policy Outlook: The Changing Horizon. Download this year's publication here.
Contacts:
* Kathryn Kaminsky
* Rohit Kumar
* Pam Olson
* Janice Mays
* Scott McCandless
* Karl Russo
Jan 22, 2021
Power & Utilities Surge - Renewables Extension and Deals
In this podcast, Sal Montalbano, PwC US Power & Utilities Tax Leader, and Jeremy Fago, PwC US Power & Utilities Deals Leader go over the renewable tax credit extensions that just came out at the end of 2020 and beginning of 2021 and what we expect to see from a deal standpoint in the power and utility space this next year.
Jan 21, 2021
State tax implications from November elections
An overview of state tax implications in the asset and wealth management industry following the November 2020 election cycle.
Speakers:Â
* Caragh Deluca, Partner, PwC US
* Jenni Rada, Partner, PwC US
* Theresa Thompson, Partner, PwC US
Jan 7, 2021
Tax Readiness: New tax legislation and what it means
President Trump signed into law a $2.4 trillion bipartisan legislative package on December 27 that includes government funding, COVID-19 economic relief, and the extension of certain tax provisions. Businesses will want to focus on key provisions that could affect their operations and the US economy in 2021. This podcast was recorded on January 7, 2021 as a timely update on the new tax legislation, what it means for your company, and how you can be prepared.
Contacts:
* Kathryn Kaminsky - Vice Chair, PwC’s US Tax LeaderÂ
* George Manousos - Partner, Federal Tax Services (FTS)Â
* Todd Metcalf - Principal, Tax Policy Services (TPS)Â
* Janice Mays - Managing Director, Washington National Tax ServicesÂ
* Ligeia Donis - Managing Director, Tax Controversy & Regulatory Services (TCRS)Â
* William Cauley - Manager, Advisory
Dec 9, 2020
Tax Readiness: Q4 financial reporting considerations
In this podcast, our panel of Tax Accounting Services (TAS) specialists take a deep dive into relevant tax accounting matters and recent tax developments from Q4 2020.Â
Speakers:Â
* Rick Levin, US Tax Accounting Market Leader, PwC US
* Damien Boudreau, Partner, Tax Accounting, PwC US
* Jennifer Spang, Partner, National Tax Accounting Leader, PwC US
* Jennifer Schiellack, Director, Tax Accounting, PwC US
Dec 7, 2020
Power & Utilities Surge - Election results and what it means for the industry
In this podcast, Sal Montalbano, PwC US Power & Utilities Tax Leader, and Scott McCandless (PwC Principal, Washington National Tax Services) have a debrief on the election, and discuss prospects with a new administration. Outlined below are different topics covered to discuss what this means for the Power & Utilities industry.
Dec 3, 2020
Election 2020: How tax leaders are navigating uncertainty
In this episode, PwC professionals discuss why the uncertain tax landscape is top-of-mind for C-suite and Tax executives. Topics covered include the potential implications of the 2020 elections, global initiatives such as BEPS 2.0, pandemic-related business disruption, and other changes on the horizon. Our panelists explore the current environment and provide insights on how Tax can bolster its ability to respond to continued disruption.
Speakers:
* Pat Brown, Washington National Tax Services Co-LeaderÂ
* Marjorie Dhunjishah, Tax Reporting & Strategy and East Region Tax Leader, PwC US
* Janice Mays, Managing Director, Tax Policy Services, PwC US
* Pam Olson, Consultant, Tax Policy Services, PwC US
Nov 18, 2020
Talking tax with Industrial Products: OECD’s project on tax and the digitalizing economy
The OECD's ongoing work on taxation and the digitalizing economy is an important issue for industrial manufacturers. Here's the latest from John Livingstone, PwC's Industrial Products Tax Leader and Will Morris, PwC's Deputy Global Tax Policy Leader on what companies in the sector are focusing on.
Nov 12, 2020
Power & Utilities Surge - Final Bonus Depreciation Regs
In this podcast, Sal Montalbano, PwC US Power & Utilities Tax Leader, covers the final bonus depreciation regulations and issues that are specifically impacting the industry.
Nov 5, 2020
Key highlights of the 2020 final and proposed foreign tax credit regulations
In this podcast, PwC professionals hold a detailed discussion on the Foreign Tax Credit (FTC) regulations. The Final Regulations finalize, among other provisions, the previously proposed FTC regulations and clarify several aspects of the new FTC regime, including the allocation and apportionment of certain deductions and creditable foreign taxes. Additionally, the Proposed Regulations modify and re-propose provisions of the 2019 Proposed Regulations regarding the allocation of foreign income taxes related to disregarded payments and propose new rules the allocation and apportionment of certain deductions, among others.
Featuring:
* Pat Brown, Washington National Tax Services Co-Leader
* Ninee Dewar, Principal, International Tax Services
* Elizabeth Nelson, Partner, International Tax Services
* Mike Urse, Partner, International Tax Services
The replay of the Tax Readiness: Key highlights of the 2020 final and proposed foreign tax credit regulations webcast is available here.
Oct 26, 2020
Talking tax with Industrial Products: Impact of 2020 Election on Manufacturers
In this episode, John Livingstone, PwC's Industrial Products Tax Leader, discusses with Scott McCandless and Janice Mays, senior members of PwC’s Tax Policy Services Practice, the potential business implications of the 2020 election on industrial products companies.
Oct 26, 2020
Q3 financial reporting considerations
In this podcast, PwC Tax Accounting Services (TAS) specialists will take a deep dive into relevant tax accounting matters and recent tax developments. Featuring:
* Damien Boudreau, Partner, Tax Accounting Services
* Rick Levin, Partner, Tax Accounting Services Leader
* Demetrios Psarofagis, Director, Tax Accounting Services
* Jennifer Spang, Partner, National Tax Accounting Leader
To follow along with the examples mentioned during the podcast, download the webcast slides here. The replay of the Tax Readiness: Q3 financial reporting considerations webcast is available here.
Oct 22, 2020
San Francisco Tax Basics for the SALT Asset and Wealth Management Industry
In this episode, we provide a background on San Francisco Annual Business taxes and discuss the Payroll Expense, Gross Receipts and Commercial Rents taxes in addition to the Homelessness Gross Receipts surcharge. Speakers include:
* Theresa Thompson, Partner
* Eran Liron, Partner
Oct 21, 2020
Are you subject to EU mandatory reporting (DAC6)?
In this podcast, PwC professionals hold a detailed discussion on the EU Mandatory Disclosure Requirements (DAC6). Our team will cover an overview of DAC6, timing and the impact of COVID-19, reporting requirements, and more.
Featuring:
* Â Astrid Bauer, EMEA and Global Tax & Legal Regulatory Leader Â
* Christopher Kong, Asia Pacific Americas Tax & Global Tax Reporting and Strategy Leader
* Justin Femmer, Tax Reporting & Strategy - Data Automation Co-Leader
* Maarten Maaskant, International Tax Desk Leader
* Adriana Rodriguez, Mexico Tax Reporting and Strategy Leader
The replay of the Tax Readiness: Are you subject to EU mandatory reporting (DAC6)? webcast is available here.
Sep 24, 2020
Power & Utilities Surge - Excess deferred taxes
In this podcast, Sal Montalbano, PwC US Power & Utilities Tax Leader, covers excess deferred taxes and some of the new guidance that has been issued. He specifically covers revenue procedure 2020-39 that was recently released and touches on private letter ruling 202033002 which deals with cost of removal and how that works its way in excess deferred taxes.
Sep 22, 2020
State Legislative Responses and Outlook
In this podcast, PwC professionals hold a detailed discussion on state and local tax outlooks. Topics include: the impact of COVID-19 on state budgets, federal relief legislation, state income tax impact and outlook as well as state indirect tax impact and outlook. Featuring:
* Meredith Alexander, Partner, State & Local Tax Services
* Jennifer Jensen, Partner, State & Local Tax Services
* Sarah Massimino, Partner, State & Local Tax Services
* Mark Prater, Managing Director, Tax Policy Services
The replay of the Tax Readiness: State Legislative Responses and Outlook webcast is available here.
Sep 16, 2020
Tax Readiness: Long awaited carried interest regulations
In this podcast, PwC professionals hold a detailed discussion on the long awaited proposed regulations under Section 1061. The proposed regulations define key terms, describe the method for calculating the amounts subject to Section 1061, provide rules for applying Section 1061 through tiers of passthrough entities, detail the application of the exceptions to Section 1061, provide reporting rules, and describe rules for transfers to related parties.
Featuring:
* Adam Feuerstein, National Real Estate Tax Technical Leader
* Kara Friedenberg, Partner, Asset Wealth Management
* Robert Roeder, Principal, Asset Wealth Management
* Audrey Ellis, Principal, Mergers & Acquisitions
The replay of the Tax Readiness: Long awaited carried interest regulations webcast is available here.
Sep 10, 2020
Power & Utilities Surge - Section 163(j), Final and Proposed regulations released
In this podcast, *Sal Montalbano *(PwC US Power & Utilities Tax Leader), and *George Manousos* (PwC Partner, Federal Tax Services), cover the final and proposed regulations released in respect to the 163(j)
*This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
Aug 24, 2020
Significant changes in the Section 163(j) - Part I
In this podcast, PwC professionals hold a detailed discussion of the background and highlights from the final and proposed Section 163(j) regulations. Featuring:
* Julie Allen, National Tax Services Market Leader
* Rebecca Lee, Principal, International Tax Services
* Craig Gerson, Partner, Mergers & Acquisitions practice
* Nita Asher, Principle, International Tax Services
* Bob Ritter, Principal, Transfer Pricing Services
 The replay of the Tax Readiness: Significant changes in the Section 163(j) webcast is available here.Â
*Â Contacts:* Julie Allen, Rebecca Lee, Craig Gerson, Nita Asher, and Bob Ritter
Aug 24, 2020
Significant changes in the Section 163(j) - Part II
In this podcast, PwC professionals discuss the highlights, considerations, and key takeaways from the final and proposed Section 163(j) regulations. Featuring:
* Julie Allen, National Tax Services Market Leader
* Rebecca Lee, Principal, International Tax Services
* Craig Gerson, Partner, Mergers & Acquisitions practice
* Nita Asher, Principle, International Tax Services
* Bob Ritter, Principal, Transfer Pricing Services
The replay of the Tax Readiness: Significant changes in the Section 163(j) webcast is available here.Â
 *Contacts:* Julie Allen, Rebecca Lee, Craig Gerson, Nita Asher, and Bob Ritter
Aug 13, 2020
Power & Utilities Surge - Legislative update and impacts from potential tax rate increases
In this podcast, *Sal Montalbano *(PwC US Power & Utilities Tax Leader), and *Scott McCandless* (PwC Principal, Washington National Tax Services), discuss tax proposals under new legislative efforts that will take place in the fall and the impacts those tax proposals would have on the power & utilities sector. A corporate tax rate increase hasn't happened in decades and the analysis will be different than what was done for the TCJA rate decrease.
The accounting for the tax rate increase is complex. Would accounting net against the existing regulatory liability? Will there be new regulatory assets? How soon would an unprotected regulatory asset be recovered vis-a-vis how quickly the unprotected EDT is being given back? Would any of the rate increase be protected or will it all be unprotected?
Please reach out to *Sal Montalbano* with any questions.
Aug 12, 2020
The High Tax Exception - GILTI and Subpart F
In this podcast, Elizabeth Nelson (Partner, PwC International Tax Services), Marty Hunter (Partner, PwC International Tax Services), Nita Asher (Principle, PwC International Tax Services), and Aaron Junge (Partner, PwC International Tax Services) discuss the Final and Proposed Regulations under Section 951A, highlight the effective dates of provisions, and illustrate the rules with examples.Â
You can watch the original webcast as a replay and download the slides here.
 *Contacts:* Elizabeth A Nelson, Martin P. Hunter, Aaron H Junge, Nita Asher
Jul 27, 2020
Final Section 250 Regulations
In this podcast, Mike DiFronzo (PwC’s Washington National Tax Services ITS Leader), Ninee Dewar (PwC International Tax Services Partner), Kartikeya Singh (PwC Transfer Pricing Partner), and Karen Lohnes (PwC Mergers & Acquisitions Partner) discuss highlights of what the final FDII regulations cover, the new substantiation rules, deduction mechanics, FDDEI sales, FDDEI services, related party sales, and partnerships.Â
*Contacts:* Mike DiFronzo, Ninee Dewar, Kartikeya Singh, Karen Lohnes
Jul 16, 2020
CARES Act Implications on the SALT Asset and Wealth Management Industry
A discussion on how the recently enacted Coronavirus Aid, Relief and Economic Securities (CARES) Act may impact state and local tax jurisdictions for taxpayers in the Asset and Wealth Management industry.
May 7, 2020
Tax Readiness: Key takeaways from disruption to operations, financing, and workforce
In this podcast, Julie Allen (National Tax Services Market Leader), Shelley Giberson (Tax Services Leader), Pat Brown (International Tax Policy Leader), Alex Voloshko (Value Chain Transformation Leader), and Margie Dhunjishah (US Tax Reporting and Strategy Leader) discuss liquidity and financing, workforce and automation, operations and trade, and policy and economics.
May 5, 2020
Tax Readiness: CARES Act - NOLs and cross-border implications
In this podcast, Julie Allen (National Tax Services Market Leader), Doug McHoney (International Tax Services Leader), Marco Fiaccadori (Transfer Pricing Principal), and Olivia Orobona (Mergers and Acquisitions Director) discuss the CARES Act tax provisions, focusing on net operating losses, and cross-border implications with respect to NOLs.
Apr 30, 2020
Tax Readiness: State Restructuring Considerations for Distressed Companies
In this podcast, Julie Allen (National Tax Services Market Leader), Scott Rock (Principal, State and Local Tax - Mergers and Acquisitions), Vadim Mahmoudov (Partner, Mergers and Acquisitions), Steven Fleming (Partner, Advisory), and Arti Deliaj (Director, State and Local Tax - Indirect Tax) discuss the current business environment, general tax implications from bankruptcy, attribute reduction, and tax structuring in bankruptcy.
Apr 28, 2020
Tax Readiness: Global Reaction to COVID-19
In this podcast, Julie Allen (National Tax Services Market Leader), Bernard Moens (Global International Tax Services Leader), Isabel Verlinden (Global Transfer Pricing Services Leader), and Will Morris (Deputy Global Tax Policy Leader) discuss COVID-19 and OECD considerations, region and country reactions, transfer pricing considerations, including a look ahead.
Apr 23, 2020
Transfer pricing agility in a rapidly changing world
In this podcast, Julie Allen (National Tax Services Market Leader), David Swenson (Tax Controversy and Dispute Resolution Global Leader), Greg Ossi (Principal in PwC’s Transfer Pricing practice), Marco Fiaccadori (Principal in PwC’s Transfer Pricing practice), and Kartikeya Singh (Partner in PwC’s Transfer Pricing practice) discuss immediate focus areas, including background on a coordinated, holistic response to covid-19, cash management, modeling and operating model considerations, and then the speakers move on to a discuss Transfer Pricing in a down economy, including challenges for typical TP models, controversy and APMA response, TP opportunities to consider now, and down economy adjustments and refinements.
Apr 21, 2020
Estimated tax options to maximize cash flow in uncertain times
In this podcast, Julie Allen (National Tax Services Market Leader), Dennis Tingey (Federal Tax Services Partner), George Manousos (Federal Tax Services Partner), and Sara Logan (Federal Tax Services Director) provide an overview of corporate estimated taxes, including a discussion of computation methodologies, and annualized income installment methodology.
Apr 20, 2020
Impact of COVID-19 on Asset Management and Private Equity
In this podcast, Brian Rebhun (US Asset and Wealth Management Tax Leader), Puneet Arora (US Private Equity Tax Leader), Caragh DeLuca (US Asset and Wealth Management State and Local Tax Leader), and Robert Roeder (Partner, US Asset and Wealth Management tax practice) discuss the CARES Act tax provisions, deferral of tax filings and relief funding, tax law changes in the CARES Act, as well as a lending and legislative outlook.
Apr 16, 2020
Tax Readiness: Developing sustainable operating models during disruption
In this podcast, Julie Allen (National Tax Services Market Leader), Kartikeya Singh (Transfer Pricing Principal), Pat Brown (International Tax Policy Leader), Kristin Bohl (Customs and International Trade Director), and Alex Voloshko (Value Chain Transformation Leader) discuss the current business and economic environment, operating models and key considerations, and policy outlook.
Apr 9, 2020
Tax Readiness: Navigating the state and local tax landscape in uncertain times
In this podcast, Julie Allen (National Tax Services Market Leader), Eric Burkheiser (State and Local Income Franchise Tax Leader), Caragh DeLuca (SALT AWM Leader), and George Famalett (Indirect Tax Practice Leader) discuss the federal tax administrative response, state compliance issues and cash flow strategies, the federal CARES Act, State tax implications of the CARES Act, and state tax outlook.
Apr 7, 2020
Tax Readiness: Federal tax opportunities and strategies to increase cash flow
In this podcast, Julie Allen (National Tax Services Market Leader), George Manousos (Federal Tax Services partner), Christine Turgeon (Federal Tax Services partner), and Christopher Call (Federal Tax Services principal) discuss cash flow opportunities under the CARES Act, other cash flow opportunities in the COVID economy, and other accounting method planning.
Apr 6, 2020
Tax Readiness: CARES Act - C-Suite funding implications
In this podcast, Pam Olson (Deputy Tax Leader and Washington National Tax Services Leader), Dietmar Serbee (US Risk and Regulatory Leader), Steven Fleming (US Business Recovery Services Leader), Adam Kennedy (Advisory Partner), and John May (Advisory Partner) discuss the sources of funds available for companies resulting from the Cares Act.
Feb 20, 2020
2020 Tax Policy Outlook: An energy, utilities, and mining perspective
In this podcast, Maria Collman (Tax Partner and Energy, Utilities and Mining Tax Leader), Ernesto Galvan (International Tax Services Partner), Salvatore Montalbano (Tax Partner and US Power and Utilities Tax Leader), and Pavithra Mani (Mergersand Acquisitions Tax Partner) take a deeper dive into what should be top of mind for Energy, Utilities, and Mining (EUandM) companies as it pertains to the 2020 Tax policy outlook around what is happening in both the US and global policy.
Jan 22, 2020
Tax Readiness: Proposed Regulations under Section 162(m) - Part 1
In this podcast, George Manousos (Partner in PwC’s Federal Tax Services Practice), Audrey Ellis (Principal in PwC’s Mergers and Acquisitions Tax Practice), Susan Lennon (Managing Director in PwC’s People and Organization Practice), and Sharmon Priaulx (Managing Director in PwC’s People and Organization Practice) provide an an overview of the Section 162(m) old and new rules for covered employees.
Jan 22, 2020
Tax Readiness: Proposed Regulations under Section 162(m) - Part 2
In this podcast, George Manousos (Partner in PwC’s Federal Tax Services Practice), Audrey Ellis (Principal in PwC’s Mergers and Acquisitions Tax Practice), Susan Lennon (Managing Director in PwC’s People and Organization Practice), and Sharmon Priaulx (Managing Director in PwC’s People and Organization Practice) discuss applicable employee remuneration, compensation paid by a partnership, and transition rules.
Jan 14, 2020
Tax Readiness: Understanding the new Opportunity Zone guidance and how it applies to businesses and investors - Part 1
In this podcast, Adam Feuerstein (a Principal and PwC’s National Real Estate Tax Technical Leader), Steven Kennedy (a Partner in PwC’s Opportunity Zones Practice), Julanne Allen (a Principal in PwC’s Real Estate Washington National Tax Services), and Sanjeev Magoon (a Principal in PwC’s Asset Wealth Management Tax Practice) have a discussion of the background on the Opportunity Zone (OZ) Program.
Jan 14, 2020
Tax Readiness: Understanding the new Opportunity Zone guidance and how it applies to businesses and investors - Part 2
In this podcast, Adam Feuerstein (a Principal and PwC’s National Real Estate Tax Technical Leader), Steven Kennedy (a Partner in PwC’s Opportunity Zones Practice), Julanne Allen (a Principal in PwC’s Real Estate Washington National Tax Services), and Sanjeev Magoon (a Principal in PwC’s Asset Wealth Management Tax Practice) have a discussion of the highlights of qualified opportunity funds and Opportunity Zone Business Property.
Dec 18, 2019
Tax Readiness: Q4 Financial reporting considerations - Part 1
In this podcast, Damien Boudreau (a Partner in PwC’s US Tax Accounting Services), Jennifer Spang (PwC’s National Tax Accounting Leader), and Ryan Weldon (a Director in PwC’s National Professional Services Group) discuss valuation allowances and uncertain tax provisions.
Dec 18, 2019
Tax Readiness: Q4 Financial reporting considerations - Part 2
In this podcast, Damien Boudreau (a Partner in PwC’s US Tax Accounting Services), Jennifer Spang (PwC’s National Tax Accounting Leader), and Ryan Weldon (a Director in PwC’s National Professional Services Group) discuss the highlights of the Accounting Standards Update.
Dec 17, 2019
Tax Readiness: Profit reallocation and a global minimum tax - Part 1
In this podcast, Pam Olson (PwC’s US Deputy Tax Leader and Washington National Tax Services Leader), Will Morris (PwC’s Deputy Global Tax Policy Leader), Kartikeya Singh (a Partner in PwC’s Transfer Pricing practice), and Karl Russo (a Director in PwC’s National Economics and Statistics practice) discuss the path to an OECD Inclusive Framework consensus.
Dec 17, 2019
Tax Readiness: Profit reallocation and a global minimum tax - Part 2
In this podcast, Pam Olson (PwC’s US Deputy Tax Leader and Washington National Tax Services Leader), Will Morris (PwC’s Deputy Global Tax Policy Leader), Kartikeya Singh (a Partner in PwC’s Transfer Pricing practice), and Karl Russo (a Director in PwC’s National Economics and Statistics practice) discuss the role of economic analysis.
Dec 16, 2019
Tax Readiness: The Final and Proposed FTC Regulations - Part 1
In this podcast, Mike DiFronzo (a Partner in PwC’s International Tax Services practice), Mike Urse (a Partner in PwC’s International Tax Services practice), Elizabeth Nelson (a Partner in PwC’s International Tax Services practice), David Sotos (a Partner in PwC’s International Tax Services practice), and Ninee Dewar (a Principal in PwC’s International Tax Services practice discuss the highlights of the Final Foreign Tax Credit Regulations.
Dec 16, 2019
Tax Readiness: The Final and Proposed FTC Regulations - Part 2
In this podcast, Mike DiFronzo (a Partner in PwC’s International Tax Services practice), Mike Urse (a Partner in PwC’s International Tax Services practice), Elizabeth Nelson (a Partner in PwC’s International Tax Services practice), David Sotos (a Partner in PwC’s International Tax Services practice), and Ninee Dewar (a Principal in PwC’s International Tax Services practice) provide an overview of the Proposed Foreign Tax Credit Regulations.
Oct 17, 2019
Tax Readiness: Key issues under final and proposed bonus depreciation regulations - Part 1
In this tax readiness podcast, Annette Smith (Partner, PwC Federal Tax Services), Robert Honigman (Partner, PwC Federal Tax Services practice), Jason Black (Director, PwC Federal Tax Services practice), and Sara Logan, (Director, PwC Federal Tax Services practice), discuss the final and proposed bonus depreciation regulations, and how different partnership and acquisition structures lead to different results.
Oct 16, 2019
Tax Readiness: Recession of not, how troubled businesses will be affected by Section 382 proposed regulations - Part 1
In this tax readiness podcast, Julie Allen (PwC’s National Tax Services Leader and the Washington National Tax M and A Business Unit Leader), Steven Fleming (PwC’s Business Recovery Services Leader), Olivia Orobona (Director in PwC’s Mergers and Acquisitions practice), and Matt Arndt (Director in PwC’s Mergers and Acquisitions practice) discuss the current economic environment and an overview of the proposed regulations.
Oct 16, 2019
Tax Readiness: Recession of not, how troubled businesses will be affected by Section 382 proposed regulations - Part 2
In this tax readiness podcast, Julie Allen (PwC’s National Tax Services Leader and the Washington National Tax M and A Business Unit Leader), Steven Fleming (PwC’s Business Recovery Services Leader), Olivia Orobona (Director in PwC’s Mergers and Acquisitions practice), and Matt Arndt (Director in PwC’s Mergers and Acquisitions practice) discuss the impact of cancellation of debt income on the Section 382 limitation, as well as some of the partnership-related issues raised by the proposed regulations.
Oct 1, 2019
Tax Readiness: Section 451 proposed regulations: Advance payments under new Section 451(c) and method changes - Part 1
In this tax readiness podcast, George Manousos (Partner in PwC’s Federal Tax Services practice), Christopher Call (Principal in PwC’s Federal Tax practice), Jason Black (Director in PwC’s Federal Tax Services practice), and Kate Abdoo (Director in PwC’s Federal Tax Services practice) discuss the two major changes to Section 451, 451(b), and 451(c).
Oct 1, 2019
Tax Readiness: Section 451 proposed regulations: Advance payments under new Section 451(c) and method changes - Part 2
In this tax readiness podcast, George Manousos (Partner in PwC’s Federal Tax Services practice), Christopher Call (Principal in PwC’s Federal Tax practice), Jason Black (Director in PwC’s Federal Tax Services practice), and Kate Abdoo (Director in PwC’s Federal Tax Services practice) discuss advance payments and accounting method changes now that the Section 451(c) regulations have been published.
Sep 26, 2019
Tax Readiness: Section 451 proposed regulations: The all-events test under new Section 451(b) - Part 1
In this tax readiness podcast, George Manousos, a Partner in the Federal Tax Services practice, Cristy Turgeon, a Partner in the Accounting Methods Services practice, Michael Bauer, a Director in the International Tax Services practice, and Kate Abdoo, a Director in the Federal Tax Services practice provide a background of Section 451(b) and how it changed during tax reform, the scope of the AFS inclusion rule, and revenue and transaction price.
Sep 26, 2019
Tax Readiness: Section 451 proposed regulations: The all-events test under new Section 451(b) - Part 2
In this tax readiness podcast, George Manousos, a Partner in the Federal Tax Services practice, Cristy Turgeon, a Partner in the Accounting Methods Services practice, Michael Bauer, a Director in the International Tax Services practice, and Kate Abdoo, a Director in the Federal Tax Services practice discuss special rules and issues within these regulations.
Sep 18, 2019
Tax Readiness: Lifting the Cloud - what companies ought to know about the new Cloud Computing and Digital Content regulations - Part 1
In this tax readiness podcast, Rebecca Lee, a Principal in PwC’s International Tax Services practice, Matthew Chen, a Partner in PwC’s International Tax Services practice, Marco Fiaccadori, a Principal in PwC’s Transfer Pricing practice, Sara Logan, a Director in PwC’s Federal Tax Services practice, and Christine Flohr, a Director in PwC’s Tax Controversy and Regulatory Services practice provide an overview of the proposed regulations, including digital content, Cloud transactions, and impact of characterization.
Sep 18, 2019
Tax Readiness: Lifting the Cloud - what companies ought to know about the new Cloud Computing and Digital Content regulations - Part 2
In this tax readiness podcast, Rebecca Lee, a Principal in PwC’s International Tax Services practice, Matthew Chen, a Partner in PwC’s International Tax Services practice, Marco Fiaccadori, a Principal in PwC’s Transfer Pricing practice, Sara Logan, a Director in PwC’s Federal Tax Services practice, and Christine Flohr, a Director in PwC’s Tax Controversy and Regulatory Services practice go over case studies, other considerations such as change in method of accounting and information reporting and withholding, and concludes with key takeaways on the new Cloud Computing and Digital Content regs.
Sep 11, 2019
Tax Readiness: A year after Wayfair: How do marketplace sellers and facilitators comply with indirect taxes? - Part 1
In this tax readiness podcast, George Famalett (PwC’s National Indirect Tax Leader), Susan Haffield (Partner in PwC’s State and Local Tax practice), and Dorothy Lo (Director in PwC’s State and Local Tax practice) discuss post-Wayfair issues regarding application of thresholds and what tax compliance issues need to be addressed.
Sep 11, 2019
Tax Readiness: A year after Wayfair: How do marketplace sellers and facilitators comply with indirect taxes? - Part 2
In this tax readiness podcast, George Famalett (PwC’s National Indirect Tax Leader), Susan Haffield (Partner in PwC’s State and Local Tax practice), and Dorothy Lo (Director in PwC’s State and Local Tax practice) discuss other consequences of marketplace laws post-Wayfair.
Jul 24, 2019
Tax Readiness: A fresh look at stewardship expenses - Part 1
In this tax readiness podcast, Ninee Dewar (Principal, International Tax Services), Mike Urse (Partner, International Tax Services), Chris Desmond (Principal, Transfer Pricing), and Prae Kriengwatana (Director, International Tax Services) discuss stewardship expense allocation and potential apportionment strategies for foreign stewardship.
Jul 24, 2019
Tax Readiness: A fresh look at stewardship expenses - Part 2
In this tax readiness podcast, Ninee Dewar (Principal, International Tax Services), Mike Urse (Partner, International Tax Services), Chris Desmond (Principal, Transfer Pricing), and Prae Kriengwatana (Director, International Tax Services) discuss basketing stewardship expenses post-Tax Cut and Jobs Act (TCJA) and the interactivity of TCJA provisions.
Jul 11, 2019
Tax Readiness: The dividend received deduction regulations - Part 1
In this tax readiness podcast, Julie Allen (Partner, Mergers and Acquisitions), Marty Collins (Partner, International Tax Services), Ninee Dewar (Principal, International Tax Services), and Aaron Junge (Director, International Tax Services) provide an overview and background of the dividend received regulations.
Jul 11, 2019
Tax Readiness: The dividend received deduction regulations - Part 2
In this tax readiness podcast, Julie Allen (Partner, Mergers and Acquisitions), Marty Collins (Partner, International Tax Services), Ninee Dewar (Principal, International Tax Services), and Aaron Junge (Director, International Tax Services) discuss the extraordinary disposition and extraordinary reduction rules in the dividend received regulations.
Jun 26, 2019
Tax Readiness: Q2 financial reporting considerations - Part 2
In this tax readiness podcast, Rick Levin (partner and the leader of PwC’s US Tax Accounting Services group), Damien Boudreau (partner in PwC’s US Tax Accounting Services group), Jennifer Spang (partner and PwC’s National Tax Accounting leader), and Kassie Bauman (managing director in PwC’s National Professional Services group) discuss FASB developments, including a review of comments on recent exposure drafts, Swiss tax reform, recently released US tax regulations such as the GILTI regulations and the temporary Section 245A regulations, the Ninth Circuit’s Altera decision, and some state-level tax changes.
Jun 26, 2019
Tax Readiness: Q2 financial reporting considerations - Part 1
In this tax readiness podcast, Rick Levin (partner and the leader of PwC’s US Tax Accounting Services group), Damien Boudreau (partner in PwC’s US Tax Accounting Services group), Jennifer Spang (partner and PwC’s National Tax Accounting leader), and Kassie Bauman (managing director in PwC’s National Professional Services group) discuss Subpart F valuation allowance assessments and Section 163(j).
Mar 27, 2019
Tax Readiness: Q1 Financial reporting considerations - Part 1
In this tax readiness podcast Rick Levin, PwC’s Tax Accounting Services group and US Tax Accounting Services Leader, Luke Cherveny, a partner in the Tax Accounting Services group, Amber Wayland, a director in the Tax Accounting Services Group, and Brian Croteau, a PwC Assurance partner discuss the current tax reporting landscape, the leasing standard, and valuation allowance assessments.
Mar 27, 2019
Tax Readiness: Q1 Financial reporting considerations - Part 2
In this tax readiness podcast Rick Levin, PwC’s Tax Accounting Services group and US Tax Accounting Services Leader, Luke Cherveny, a partner in the Tax Accounting Services group, Amber Wayland, a director in the Tax Accounting Services Group, and Brian Croteau, a PwC Assurance partner discuss disclosures and critical audit matters, or CAMs.
Mar 27, 2019
Tax Readiness: Q1 Financial reporting considerations - Part 3
In this tax readiness podcast Rick Levin, PwC’s Tax Accounting Services group and US Tax Accounting Services Leader, Luke Cherveny, a partner in the Tax Accounting Services group, Amber Wayland, a director in the Tax Accounting Services Group, and Brian Croteau, a PwC Assurance partner discuss CAMs (critical audit matters), the new FASB exposure draft of disclosures, some foreign developments, and some key overall takeaways.
Mar 20, 2019
Tax Readiness: State tax reform implication - Part 1
In this tax readiness podcast PwC State Tax Partners Erick Burkheiser, Jim Manley, and Tina Skidmore, and International Tax Services Partner, Rebecca Lee discuss certain provisions of federal tax reform that have significant impacts at the state tax level.
Mar 20, 2019
Tax Readiness: State tax reform implication - Part 2
In this tax readiness podcast PwC State Tax Partners Erick Burkheiser, Jim Manley, and Tina Skidmore, and International Tax Services Partner, Rebecca Lee discuss what companies are doing from a provision perspective regarding tax reform, and the state dynamics associated with the key federal tax reform provisions, including application of the five-step ordering rule and some considerations related to Section 163(j).
Mar 20, 2019
Tax Readiness: State tax reform implication - Part 3
In this tax readiness podcast PwC State Tax Partners Erick Burkheiser, Jim Manley, and Tina Skidmore, and International Tax Services Partner, Rebecca Lee discuss GILTI dynamics from a state tax perspective and some state tax reporting issues such as data input.
Mar 14, 2019
Tax Readiness: Maximizing your FDII sense (the proposed Section 250 regulations) - Part 1
In this tax readiness podcast Mike DiFronzo, a partner in PwC’s International Tax Services group, Ninee Dewar, a principal in the International Tax Services group, Olya Stuber, a partner in the International Tax Services group, and Kartikeya Singh, a principal in PwC’s Transfer Pricing group provide and overview of the new FDII regulations, including the mechanics of the Section 250 deduction, and a discussion of the Section 482 impact, and computational issues.
Mar 14, 2019
Tax Readiness: Maximizing your FDII sense (the proposed Section 250 regulations) - Part 2
In this tax readiness podcast Mike DiFronzo, a partner in PwC’s International Tax Services group, Ninee Dewar, a principal in the International Tax Services group, Olya Stuber, a partner in the International Tax Services group, and Kartikeya Singh, a principal in PwC’s Transfer Pricing group provide an in-depth discussion of documentation issues.
Mar 14, 2019
Tax Readiness: Maximizing your FDII sense (the proposed Section 250 regulations) - Part 3
In this tax readiness podcast Mike DiFronzo, a partner in PwC’s International Tax Services group, Ninee Dewar, a principal in the International Tax Services group, Olya Stuber, a partner in the International Tax Services group, and Kartikeya Singh, a principal in PwC’s Transfer Pricing group discuss miscellaneous issues such as application of the rules to related-party sales transactions as well as service transactions.
Mar 13, 2019
Tax Readiness: What your treasurers really need to know about tax reform - Part 1
In this tax readiness podcast Rebecca Lee, a principal in PwC’s International Tax Services group, Pat Brown, a principal in PwC’s International Tax policy group, Marco Fiaccadori, a principal in PwC’s Transfer Pricing group, and Robert Vettoretti, a managing director in PwC’s Financial and Treasury Management Consulting group discuss key trends and growth agenda items, and provide an overview of the most important tax reform items for treasurers to consider.
Mar 13, 2019
Tax Readiness: What your treasurers really need to know about tax reform - Part 2
In this tax readiness podcast Rebecca Lee, a principal in PwC’s International Tax Services group, Pat Brown, a principal in PwC’s International Tax policy group, Marco Fiaccadori, a principal in PwC’s Transfer Pricing group, and Robert Vettoretti, a managing director in PwC’s Financial and Treasury Management Consulting group discuss what companies are actually prioritizing in response to tax reform, and take a deeper dive into the impact of the new interest deduction limitations of Section 163(j) and the impact of the new base erosion anti-abuse tax (or BEAT).
Mar 13, 2019
Tax Readiness: What your treasurers really need to know about tax reform - Part 3
In this tax readiness podcast Rebecca Lee, a principal in PwC’s International Tax Services group, Pat Brown, a principal in PwC’s International Tax policy group, Marco Fiaccadori, a principal in PwC’s Transfer Pricing group, and Robert Vettoretti, a managing director in PwC’s Financial and Treasury Management Consulting group discuss the effect of tax reform on cash pooling arrangements as well as what documentation treasurers should create and retain.
Mar 7, 2019
Tax Readiness: Let’s learn A TAD about substance -- an EU and OECD update - Part 1
In this tax readiness podcast, Doug McHoney, a partner in PwC’s International Tax Services group and National Practice Leader, Joni Geuther, a principal in the International Tax Services group, Maarten Maaskant, a Principal in the International Tax Services group, and David Ernick, a Principal in PwC’s Transfer Pricing group discuss the EU anti-tax-avoidance directive, including an overview of the directive, the interest deduction limitations, and the general anti-avoidance rule.
Mar 7, 2019
Tax Readiness: Let’s learn A TAD about substance -- an EU and OECD update - Part 2
In this tax readiness podcast, Doug McHoney, a partner in PwC’s International Tax Services group and National Practice Leader, Joni Geuther, a principal in the International Tax Services group, Maarten Maaskant, a Principal in the International Tax Services group, and David Ernick, a Principal in PwC’s Transfer Pricing group discuss the EU anti-tax-avoidance directive, including the exit tax provisions, the hybrid rules, and some country-specific implementation examples, and an overview of the new OECD substance requirements.
Mar 7, 2019
Tax Readiness: Let’s learn A TAD about substance -- an EU and OECD update - Part 3
In this tax readiness podcast, Doug McHoney, a partner in PwC’s International Tax Services group and National Practice Leader, Joni Geuther, a principal in the International Tax Services group, Maarten Maaskant, a Principal in the International Tax Services group, and David Ernick, a Principal in PwC’s Transfer Pricing group discuss the new OECD substance requirements, and some key takeaways from the entire discussion.
Feb 12, 2019
Tax Readiness: Issues under the final Section 199A regulations - Part 1
In this tax readiness podcast, George Manousos, a partner in PwC’s Federal Tax Services group, Adam Feuerstein, a partner in PwC’s Mergers and Acquisitions group and the firm’s National Real Estate Tax Technical Leader, Michael Hauswirth, a Director in the Mergers and Acquisitions group, and Shari Forman, a partner in PwC’s Private Company Services group discuss Section 199A deduction basics and the ‘trade or business’ identification rules.
Feb 12, 2019
Tax Readiness: Issues under the final Section 199A regulations - Part 2
In this tax readiness podcast, George Manousos, a partner in PwC’s Federal Tax Services group, Adam Feuerstein, a partner in PwC’s Mergers and Acquisitions group and the firm’s National Real Estate Tax Technical Leader, Michael Hauswirth, a Director in the Mergers and Acquisitions group, and Shari Forman, a partner in PwC’s Private Company Services group discuss the ‘trade or business’ determination rules and the UBIA rules.
Feb 12, 2019
Tax Readiness: Issues under the final Section 199A regulations - Part 3
In this tax readiness podcast, George Manousos, a partner in PwC’s Federal Tax Services group, Adam Feuerstein, a partner in PwC’s Mergers and Acquisitions group and the firm’s National Real Estate Tax Technical Leader, Michael Hauswirth, a Director in the Mergers and Acquisitions group, and Shari Forman, a partner in PwC’s Private Company Services group discuss the allocation, aggregation, netting, and reporting rules.
Jan 31, 2019
Tax Readiness: Top policy trends and an outlook for 2019 - Part 1
In this tax readiness podcast, Scott McCandless a partner in PwC’s Tax Policy Services practice, Jon Lieber, a partner in PwC’s National Economics and Statistics Group, Alison Kutler, the leader of PwC’s Strategic Policy Advisers practice, and Janice Mays, a managing director in PwC’s Tax Policy Services practice discuss the new political landscape in Washington following the midterm elections.
Jan 31, 2019
Tax Readiness: Top policy trends and an outlook for 2019 - Part 2
In this tax readiness podcast, Scott McCandless a partner in PwC’s Tax Policy Services practice, Jon Lieber, a partner in PwC’s National Economics and Statistics Group, Alison Kutler, the leader of PwC’s Strategic Policy Advisers practice, and Janice Mays, a managing director in PwC’s Tax Policy Services practice make sense of the recent economic and budget data.
Jan 31, 2019
Tax Readiness: Top policy trends and an outlook for 2019 - Part 3
In this tax readiness podcast, Scott McCandless a partner in PwC’s Tax Policy Services practice, Jon Lieber, a partner in PwC’s National Economics and Statistics Group, Alison Kutler, the leader of PwC’s Strategic Policy Advisers practice, and Janice Mays, a managing director in PwC’s Tax Policy Services practice discuss some of the macro international trends in various areas including trade, data concerns, and the ongoing industrial revolution.
Jan 23, 2019
Tax Readiness: Finally final: The section 965 regulations - Part 1
In this podcast, PwC International Tax Services partners, Mike DiFronzo, Mike Urse, Elizabeth Nelson, and Ninee Dewar discuss the tax return impact of the Section 965 regulations as well as some key changes to rules and definitions.
Jan 23, 2019
Tax Readiness: Finally final: The section 965 regulations - Part 2
In this podcast, PwC International Tax Services partners, Mike DiFronzo, Mike Urse, Elizabeth Nelson, and Ninee Dewar discuss EandP and basis, including the basis-shifting election, and the ordering rules.
Jan 23, 2019
Tax Readiness: Finally final: The section 965 regulations - Part 3
In this podcast, PwC International Tax Services partners, Mike DiFronzo, Mike Urse, Elizabeth Nelson, and Ninee Dewar discuss the foreign tax credit rules and certain elections.
Jan 15, 2019
Tax Readiness: Your new year’s resolution — learn about the section 245A and 267A regulations - Part 1
In this podcast, PwC Tax Partners Bernard Moens, Rebecca Lee, and Marty Hunter, and PwC Tax Director Nils Cousin discuss the proposed regulations under Section 245A and hybrid dividends.
Jan 15, 2019
Tax Readiness: Your new year’s resolution — learn about the section 245A and 267A regulations - Part 2
In this podcast, PwC Tax Partners Bernard Moens, Rebecca Lee, and Marty Hunter, and PwC Tax Director Nils Cousin discuss the general rules of the proposed regulations under Section 267A, as well as a deeper discussion on disqualified hybrid amounts.
Jan 15, 2019
Tax Readiness: Your new year’s resolution — learn about the section 245A and 267A regulations - Part 3
In this podcast, PwC Tax Partners Bernard Moens, Rebecca Lee, and Marty Hunter, and PwC Tax Director Nils Cousin discuss imported mismatches and dual consolidated losses.
Dec 19, 2018
Tax reform readiness: We got the BEAT (proposed regulations) - Part 1
In this podcast, PwC international tax and transfer pricing professionals provide a general overview of the proposed BEAT regulations, the top key observations of the proposed BEAT regulations, the aggregate group provisions, and what constitutes base erosion payments.
Dec 19, 2018
Tax reform readiness: We got the BEAT (proposed regulations) - Part 2
In this podcast, PwC international tax and transfer pricing professionals provide a general overview of the service cost method exception to BEAT, as well as the application of BEAT to partnerships.
Dec 19, 2018
Tax reform readiness: We got the BEAT (proposed regulations) - Part 3
In this podcast, PwC international tax and transfer pricing professionals provide a general overview on the application of the BEAT regulations to payments made to disregarded entities and inbound financing.
Dec 12, 2018
Tax reform readiness: The FTC regulations - Credit given (maybe) where credit is due - Part 1
In this podcast, PwC international tax services partners Mike DiFronzo, Mike Urse, Ninee Dewar, and John Harrell provide a general overview of the foreign tax credit rules, the top key observations of the proposed foreign tax credit regulations, and effective dates for the regulations.
Dec 12, 2018
Tax reform readiness: The FTC regulations - Credit given (maybe) where credit is due - Part 2
In this podcast, PwC international tax services partners Mike DiFronzo, Mike Urse, Ninee Dewar, and John Harrell provide a general overview of Section 960 deemed-paid credits, and expense allocation and apportionment.
Dec 12, 2018
Tax reform readiness: The FTC regulations - Credit given (maybe) where credit is due - Part 3
In this podcast, PwC international tax services partners Mike DiFronzo, Mike Urse, Ninee Dewar, and John Harrell discuss the foreign branch basket rules, the Section 78 gross-up rules, and transition rules.
Dec 6, 2018
Tax reform readiness: Practical reactions to the Section 163(j) proposed regulations - Part 1
In this podcast, PwC tax professionals from our international tax services and mergers and acquisitions practices discuss key definitions and the mechanics of the Section 163(j) proposed regulations, and relevant rules for C corporations and consolidated groups.
Dec 6, 2018
Tax reform readiness: Practical reactions to the Section 163(j) proposed regulations - Part 2
In this podcast, PwC tax professionals Rebecca Lee, Matthew Chen, Susan Conklin, and Karen Lohnes discuss the application of the Section 163(j) proposed regulations for partnerships.
Dec 6, 2018
Tax reform readiness: Practical reactions to the Section 163(j) proposed regulations - Part 3
In this podcast, PwC tax professionals from our international tax services and mergers and acquisitions practices discuss the application of the Section 163(j) proposed regulations for controlled foreign corporations and US shareholders.
Dec 5, 2018
Tax reform readiness: Year end state tax considerations - Part 1
In this podcast, PwC tax partners Ken Kuykendall, Rob Ozmun, and Maureen Pechacek, as well as PwC tax director Amber Wayland discuss the current landscape on accounting for US tax reform, with a state lens, as well as state tax considerations relating to the section 965 toll charge.
Dec 5, 2018
Tax reform readiness: Year end state tax considerations - Part 2
In this podcast, PwC tax partners Ken Kuykendall, Rob Ozmun, and Maureen Pechacek, as well as PwC tax director Amber Wayland discuss state tax considerations relating to the new GILTI and FDII provisions, as well as the Section 163(j) interest limitation.
Dec 5, 2018
Tax reform readiness: Year end state tax considerations - Part 3
In this podcast, PwC tax partners Ken Kuykendall, Rob Ozmun, and Maureen Pechacek, as well as PwC tax director Amber Wayland discuss miscellaneous state tax issues, including full expensing, net operating losses, dividends received deductions and revenue recognition, among others.
Oct 3, 2018
Tax reform readiness: Quarterly tax accounting considerations - Part 1
In this podcast, PwC tax professionals Rick Levin, Jennifer Spang, Luke Cherveny, and Tracy Hammond provide a general overview of the current landscape on accounting for US tax reform.
Oct 3, 2018
Tax reform readiness: Quarterly tax accounting considerations - Part 2
In this podcast, PwC tax professionals Rick Levin, Jennifer Spang, Luke Cherveny, and Tracy Hammond provide their insights on accounting for the new GILTI provision.
Oct 3, 2018
Tax reform readiness: Quarterly tax accounting considerations - Part 3
In this podcast, PwC tax professionals Rick Levin, Jennifer Spang, Luke Cherveny, and Tracy Hammond discuss valuation allowance assessments (including key reminders).
Sep 26, 2018
Tax reform readiness: Initial guidance on new limits on executive compensation deductions - Part 1
In this podcast, PwC tax professionals Craig O’Donnell, Susan Lennon, Sharmon Priaulx, and Bill McAlpine provide a general overview of the new rules under Section 162(m) limiting the deduction for executive compensation, with a more focused discussion on determining a covered employee.
Sep 26, 2018
Tax reform readiness: Initial guidance on new limits on executive compensation deductions - Part 2
In this podcast, PwC tax professionals Craig O’Donnell, Susan Lennon, Sharmon Priaulx, and Bill McAlpine provide a general discussion on the transition rules for written binding contracts for section 162(m) purposes.
Sep 26, 2018
Tax reform readiness: Initial guidance on new limits on executive compensation deductions - Part 3
In this podcast, PwC tax professionals Craig O’Donnell, Susan Lennon, Sharmon Priaulx, and Bill McAlpine discuss financial accounting considerations relating to Section 162(m).
Sep 19, 2018
Tax reform readiness: Overview of the GILTI regulations - Part 3
In this podcast, PwC Tax Partners Mike DiFronzo, Ninee Dewar, Nicole Hinton, and Marty Hunter discuss the treatment/effects of the GILTI inclusion and GILTI consolidated group rules.
Sep 19, 2018
Tax reform readiness: Overview of the GILTI regulations - Part 1
In this podcast, PwC Tax Partners Mike DiFronzo, Ninee Dewar, Nicole Hinton, and Marty Hunter provide an overview of the GILTI calculation, and discuss what surprised them the most in the proposed GILTI regulations, as well as pro rata share determinations.
Sep 19, 2018
Tax reform readiness: Overview of the GILTI regulations - Part 2
In this podcast, PwC Tax Partners Mike DiFronzo, Ninee Dewar, Nicole Hinton, and Marty Hunter discuss GILTI mechanics, property transfer anti-abuse rules, and the application of rules to domestic partnerships.
Sep 5, 2018
Tax reform readiness: Selected issues from the proposed Section 965 regulations - Part 1
In this tax reform readiness podcast, PwC Tax Partners Ken Kuykendall, Rebecca Lee, Elizabeth Nelson, and David Sotos discuss cash position and earnings and profits issues under the proposed Section 965 regulations.
Sep 5, 2018
Tax reform readiness: Selected issues from the proposed Section 965 regulations - Part 2
In this tax reform readiness podcast, PwC Tax Partners Ken Kuykendall, Rebecca Lee, Elizabeth Nelson, and David Sotos discuss anti-abuse provisions and PTI issues under the proposed Section 965 regulations.
Sep 5, 2018
Tax reform readiness: Selected issues from the proposed Section 965 regulations - Part 3
In this tax reform readiness podcast, PwC Tax Partners Ken Kuykendall, Rebecca Lee, Elizabeth Nelson, and David Sotos discuss some miscellaneous issues under the proposed Section 965 regulations, including consolidated groups, the disregard of certain assets, and the interaction of Section 965(n) with Section 904.
Aug 15, 2018
Tax reform readiness: Mobile workforce in the age of tax reform - Part 1
In this podcast, David Nixon, A PwC Tax Principal and leader of our intercompany design and execution practice, Eileen Mullaney, a PwC Tax Partner and leader of our global mobility consulting practice, Rohit Sachdeva, a PwC Tax Principal who focuses on supply and value chain reorganizations, Blanca Kovari, a PwC Tax Principal who focuses on transfer pricing issues, and Mike Maali, a PwC Partner and leader of our internal audit compliance and risk management practice, discuss the converging issues and US tax reform, global mobility in a changing landscape, and the mobile workforce impact on transfer pricing in an M and A context.
Aug 15, 2018
Tax reform readiness: Mobile workforce in the age of tax reform - Part 2
In this podcast, David Nixon, A PwC Tax Principal and leader of our intercompany design and execution practice, Eileen Mullaney, a PwC Tax Partner and leader of our global mobility consulting practice, Rohit Sachdeva, a PwC Tax Principal who focuses on supply and value chain reorganizations, Blanca Kovari, a PwC Tax Principal who focuses on transfer pricing issues, and Mike Maali, a PwC Partner and leader of our internal audit compliance and risk management practice, discuss the mobile workforce as part of operating models, intercompany design and charging for a mobile workforce, and risk and control considerations.
Aug 15, 2018
Workforce mobility - practical challenges
In this podcast, David Nixon, a PwC tax principal and leader of our intercompany design and execution practice, Blanca Kovari, a PwC Tax Principal who focuses on transfer pricing issues, and Mike Maali, a PwC Partner and leader of our internal audit compliance and risk management practice discuss the practical challenges surrounding workforce mobility and how that plays out as an execution risk.
Aug 15, 2018
Workforce mobility - the changing landscape
In this podcast, David Nixon, a PwC tax principal and leader of our intercompany Design and Execution practice, Eileen Mullaney, a PwC Tax Partner and leader of our Global Mobility consulting practice, and Rohit Sachdeva, a PwC Tax Principal who focuses on supply and value chain reorganizations, discuss the significant changes in the mobility landscape and what is means for companies in assessing their current options.
Aug 9, 2018
Tax reform readiness: Your EZ pass to the proposed 'toll charge' regulations - Part 1
In this podcast, PwC Tax Partners Ken Kuykendall, Doug McHoney, Elizabeth Nelson, Mike Urse, and Mike DiFronzo discuss four of the panel's top 10 issues from the proposed 'toll charge' regulations dealing with calculation issues, including (1) E and P, cash position and foreign tax computation, (2) allocation of deficits (consolidated groups), (3) disregarded transactions between measurements dates, and (4) cash position.
Aug 9, 2018
Tax reform readiness: Your EZ pass to the proposed 'toll charge' regulations - Part 2
In this podcast, PwC Tax Partners Ken Kuykendall, Doug McHoney, Elizabeth Nelson, Mike Urse, and Mike DiFronzo discuss issues 5 thru 7 of the panels top 10 issues from the proposed 'toll charge' regulations dealing with foreign tax credit issues, including (5) foreign tax credits, (6) credibility of withholding taxes, and (7) PTI/exempt assets.
Aug 9, 2018
Tax reform readiness: Your EZ pass to the proposed 'toll charge' regulations - Part 3
In this podcast, PwC Tax Partners Ken Kuykendall, Doug McHoney, Elizabeth Nelson, Mike Urse, and Mike DiFronzo discuss issues 8 thru 10 of the panel's top 10 issues from the regulations dealing with various miscellaneous issues, including (8) hovering deficits, (9) increase of deficit corporation's post-1986 undistributed earnings, and (10) deficit company basis election.
Aug 1, 2018
Tax reform readiness: BEAT mechanics and selected issues - Part 1
In this podcast, PwC professionals Alexander Voloshko, Kathryn O'Brien, Christy Turgeon, and Oren Penn provide a recap of the fundamental architecture of the BEAT provision and offer some common themes and observations that are beginning to emerge since enactment.
Aug 1, 2018
Tax reform readiness: BEAT mechanics and selected issues - Part 2
In this podcast, PwC professionals Alexander Voloshko, Kathryn O'Brien, Christy Turgeon, and Oren Penn discuss the impact of cost of goods sold and pass-through payments (and the various doctrines relating to those payments) in determining a company's BEAT liability.
Aug 1, 2018
Tax reform readiness: BEAT mechanics and selected issues - Part 3
In this podcast, PwC professionals Alexander Voloshko, Kathryn O'Brien, Christy Turgeon, and Oren Penn discuss the impact of the services cost method exception under Treas. Reg. Section 1.482-9 and net operating losses in determining a company's BEAT liability, as well as policy and regulatory questions.
Jul 25, 2018
Tax reform readiness: State and local tax compliance considerations - Part 1
In this podcast, PwC professionals provide a general overview of the new federal repatriation toll charge, how the States conform to the Internal Revenue Code and the toll charge, and various state responses.
Jul 25, 2018
Tax reform readiness: State and local tax compliance considerations - Part 2
In this podcast, PwC professionals Eric Burkheiser, Tim Lapetina, Sarah Massimino, and Kim Krueger discuss the 2017 state tax compliance considerations in light of US federal tax reform.
Jul 25, 2018
Tax reform readiness: State and local tax compliance considerations - Part 3
In this podcast, PwC professionals discuss the important topic of compliance automation.
Jul 11, 2018
Tax reform readiness: Transforming your transfer pricing strategy in the new world order - Part 1
In this podcast, PwC Tax Partners Paige Hill, David Ernick, Chris Desmond and Quyen Huynh discuss transfer pricing optimization post-tax reform and post-BEPS.
Jul 11, 2018
Tax reform readiness: Transforming your transfer pricing strategy in the new world order - Part 2
In this podcast, PwC Tax Partners Paige Hill, David Ernick, Chris Desmond, and Quyen Huynh discuss transfer pricing considerations post-tax reform, specifically focusing on IP planning.
Jul 11, 2018
Tax reform readiness: Transforming your transfer pricing strategy in the new world order - Part 3
In this podcast, PwC Tax Partners Paige Hill, David Ernick, Chris Desmond, and Quyen Huynh discuss transfer pricing considerations post-tax reform, specifically focusing on the new GILTI and FDII provisions.
Jul 11, 2018
Tax reform readiness: Transforming your transfer pricing strategy in the new world order - Part 4
In this podcast, PwC Tax Partners Paige Hill, David Ernick, Chris Desmond, and Quyen Huynh discuss transfer pricing considerations post-tax reform, specifically focusing on the new BEAT provisions.
Jul 11, 2018
Tax reform readiness: Changes to the definitions of intangibles under sections 367 and 482
In this podcast, PwC Transfer Pricing Partners Paige Hill and David Ernick discuss the changes to the definitions of intangibles under section 367 and section 482, and what it means from a controversy perspective considering the different standards in play globally.
Jun 28, 2018
Q2 income tax accounting
In this podcast, PwC's Rick Levin and Luke Cherveny discuss income tax accounting considerations in respect to new guidance and the model for uncertain tax positions.
May 30, 2018
Tax reform readiness: A global company perspective - Part 1
In this podcast, PwC Partners, Ken Kuykendall, Chris Kong, Bernard Moens, and Lissett Tautfest discuss some of the key provisions that have changed a result of tax reform and how they are impacting global businesses operating in the United States.
May 30, 2018
Tax reform readiness: A global company perspective - Part 2
In this podcast, PwC Partners, Ken Kuykendall, Chris Kong, Bernard Moens, and Lissett Tautfest discuss the reactions of global companies to US tax reform, focusing on companies in specific countries around the world, including China, Mexico, Canada, Australia, Japan and others.
May 30, 2018
Tax reform readiness: A focus on Multilateral Instruments
In this podcast, PwC Partners, Bernard Moens and Lissett Tautfest discuss the importance of paying attention to multilateral instruments in a post-tax reform world.
May 23, 2018
Tax reform readiness: Business decision making in the post-tax reform world: early observations - Part 1
In this podcast, PwC Partners, Ken Kuykendall, Rafael Lander, Alex Voloshko, and Anthony Tennariello discuss some of the key business decisions companies are confronting in light of tax reform.
May 23, 2018
Tax reform readiness: Business decision making in the post-tax reform world: early observations - Part 2
In this podcast, PwC Partners, Ken Kuykendall, Rafael Lander, Alex Voloshko, and Anthony Tennariello discuss the investment decisions companies are focusing on in light of tax reform.
May 23, 2018
Tax reform readiness: Business decision making in the post-tax reform world: early observations - Part 3
In this podcast, PwC Partners, Ken Kuykendall, Rafael Lander, Alex Voloshko, and Anthony Tennariello discuss the organizational footprint of companies in light of tax reform.
May 23, 2018
Tax reform readiness: Business decision making in the post-tax reform world: early observations - Part 4
In this podcast, PwC Partners, Ken Kuykendall, Rafael Lander, Alex Voloshko, and Anthony Tennariello discuss the operating models in light of tax reform.
May 23, 2018
Customs and trade implications of US tax reform
In this podcast, Anthony Tennariello, a Partner and the leader PwC's of customs international trade practice discusses the importance of aligning tax and business strategy to achieve the best customs and trade results.
May 16, 2018
Tax reform readiness: Today's emerging technologies for tax reform readiness - Part 1
In this podcast, PwC Tax Partners, Jeff Lower, Mike Engel, Michelle Lee, and Dr. Bjarne Berg discuss the operationalization of tax reform in an organization, including emerging technologies, data automation, and visualization tools that can be used by tax functions.
May 16, 2018
Tax reform readiness: Today's emerging technologies for tax reform readiness - Part 2
In this podcast, PwC Tax Partners, Jeff Lower, Mike Engel, Michelle Lee, and Dr. Bjarne Berg discuss the use of robotics by tax functions, and present a case study on the use of emerging technologies by companies with respect to tax reform.
May 16, 2018
Tax reform readiness: Intelligent Automation
In this podcast, Michelle Lee, a Tax Partner and leader of PwC's intelligent process automation for robotics and Mike Engel, an Advisory partner and leader of PwC's, Intelligent Process Automation practice discuss process automation and provide insights on what they have seen as hallmarks for success.
May 16, 2018
Tax reform readiness: Process Automation
In this podcast, Michelle Lee, a Tax Partner and leader of PwC's intelligent process automation for robotics and Mike Engel, an Advisory partner and leader of PwC's, Intelligent Process Automation practice discuss the key areas to focus on to ensure success in process automation programs.
May 9, 2018
Tax reform readiness: Impact on deals and JV alliances - Part 1
In this podcast, PwC Tax Partners, Ken Kuykendall, Mark Boyer, and Karen Lohnes, and PwC Managing Director Stephanie Hogue discuss the current state of mergers and acquisitions in a post-tax reform world.
May 9, 2018
Tax reform readiness: Impact on deals and JV alliances - Part 2
In this podcast, PwC Tax Partners, Ken Kuykendall, Mark Boyer, and Karen Lohnes, and PwC Managing Director Stephanie Hogue discuss the current state of the capital markets and the financing side of deals post-tax reform.
May 9, 2018
Tax reform readiness: Impact on deals and JV alliances - Part 3
In this podcast, PwC Tax Partners, Ken Kuykendall, Mark Boyer, and Karen Lohnes, and PwC Managing Director Stephanie Hogue discuss the current state of joint ventures and alliances, post-tax reform.
May 9, 2018
Tax reform readiness: Tax reform and the impact on business activity from an M and A tax perspective
In this podcast, Mark Boyer, a PwC Tax Partner focusing on mergers and acquisitions, Karen Lohnes, a PwC Tax Partner focusing on partnership issues, and Stephanie Hogue, a Managing Director in our corporate finance practice discuss the impact of tax reform on business activity from an M and A tax perspective, and what to consider in order to implement the right strategy.
May 3, 2018
Tax reform readiness: Recent IRS tax reform guidance - Part 1
In this podcast, PwC Partners, Ken Kuykendall, Mike DiFronzo, Quyen Hunyh, and PwC Managing Director, Elizabeth Nelson discuss IRS Notice 2018-26 related to section 965 and the new toll charge.
May 3, 2018
Tax reform readiness Recent IRS tax reform guidance - Part 2
In this podcast, PwC Partners, Ken Kuykendall, Mike DiFronzo, Quyen Hunyh, and PwC Managing Director, Elizabeth Nelson discuss the recent IRS guidance relating to section 163(j) and the interest expense limitation.
May 3, 2018
Tax reform readiness Recent IRS tax reform guidance - Part 3
In this podcast, PwC Partners, Ken Kuykendall, Mike DiFronzo, Quyen Hunyh, and PwC Managing Director, Elizabeth Nelson discuss IRS guidance relating to Notice 2018-29.
May 3, 2018
Key considerations regarding IRS notices 965 and 163j
In this podcast, PwC tax Partner Mike DiFronzo and PwC managing director Elizabeth Nelson discuss the key points of recent IRS notices 965 and 163j and what it means for taxpayers.
May 2, 2018
Tax reform readiness: Interaction of international provisions - Part 1
In this podcast, PwC Partners Ken Kuykendall, Mike Urse, Sherry Grabow, and Marco Fiaccadori provide a general overview of the GILTI provision, and the interaction of that provision with the other new international provisions.
May 2, 2018
Tax reform readiness: Interaction of international provisions - Part 2
In this podcast, PwC Partners Ken Kuykendall, Mike Urse, Sherry Grabow, and Marco Fiaccadori provide a general overview of the FDII provision, and the interaction of that provision with the other new international provisions.
May 2, 2018
Tax reform readiness: Interaction of international provisions - Part 3
In this podcast, PwC Partners Ken Kuykendall, Mike Urse, Sherry Grabow, and Marco Fiaccadori provide a general overview of the BEAT provision, and the interaction of that provision with the other new international provisions.
May 2, 2018
Tax reform readiness: Considerations of international provisions
In this podcast, PwC transfer pricing Partner Marco Fiaccadori, and PwC tax Partner and Leader of our international tax services practice, Mike Urse take a look at what companies are focused on today with regard to tax reform, such as toll charge reporting for calendar year filers, and also with respect to GILTI, BEAT, FDII and more.
Apr 18, 2018
Tax reform readiness: Are you capitalizing on your fixed asset opportunities? - Part 1
Listen as Brad White, Nina O'Connor, Tom Dunn and Anne Andrews, Partners in our accounting methods and fixed assets practice provide a general overview of the bonus depreciation rules and implications under tax reform.
Apr 18, 2018
Tax reform readiness: Are you capitalizing on your fixed asset opportunities? - Part 2
In this podcast, PwC Partners Brad White, Nina O'Connor, Tom Dunn, and Anne Andrews focus on fixed asset planning and implementation of that planning in light of tax reform, including nuances relating to specific international reform provisions.
Apr 18, 2018
Tax reform readiness: Are you capitalizing on your fixed asset opportunities? - Part 3
In this podcast, PwC Partners, Brad White, Nina O'Connor, Tom Dunn, and Anne Andrews discuss data and tracking fixed assets post tax reform.
Apr 18, 2018
Tax reform readiness: Capitalizing on fixed asset opportunities post tax reform
PwC Partners Brad White, Nina O'Connor, Tom Dunn, and Anne Andrews discuss fixed asset opportunities post tax reform, as well as systems issues, how fixed assets play into GILTI and FDII computations, and more.
Apr 11, 2018
Tax reform readiness: State and local tax implications of international provisions - Part 1
In this podcast, PwC professionals Rob Ozmun, Barb Coulter, Ken Lee, and Elizabeth Nelson provide a general overview of the state and local implications from federal tax reform, particularly focusing on state conformity issues around the Internal Revenue Code and state legislative developments.
Apr 11, 2018
Tax reform readiness: State and local tax implications of international provisions - Part 2
In this podcast, PwC professionals Rob Ozmun, Barb Coulter, Ken Lee, and Elizabeth Nelson discuss the state and local implications relating to the new Section 965 toll charge and GILTI provisions.
Apr 11, 2018
Tax reform readiness: State and local tax implications of international provisions - Part 3
This podcast features a discussion between PwC professional Rob Ozumn, Barb Coulter, Ken Lee, and Elizabeth Nelson focusing on the state and local implications relating to the new FDII and BEAT provisions.
Apr 11, 2018
Tax reform readiness: Understanding how international provisions are impacting states
In this podcast, PwC professionals Rob Ozmun, Barbara Coulter, and Ken Lee discuss the importance modeling and understanding the underlying federal numbers from a state perspective.
Apr 4, 2018
Tax reform readiness: Cash pooling
PwC professionals Eric Cohen and Rebecca Lee discuss cash pooling around the treasury space and whether the US can participate in a cash pool and be a cash pool header.
Apr 4, 2018
Tax reform readiness: What should treasurers do today? - Part 1
In this podcast, PwC professionals Ken Kuykendall, Krishnan Chandrasekhar, Rebecca Lee, and Eric Cohen provide a general overview of how tax reform is impacting corporate treasury functions, as well as potential opportunities presented to the treasury function.
Apr 4, 2018
Tax reform readiness: What should treasurers do today? - Part 2
In this podcast, PwC professionals Ken Kuykendall, Krishnan Chandrasekhar, Rebecca Lee, and Eric Cohen discuss the key drivers of tax reform that are pushing corporate treasurers into action, as well as the potential impact.
Apr 4, 2018
Tax reform readiness: What should treasurers do today? - Part 3
In this podcast, PwC professionals Ken Kuykendall, Krishnan Chandrasekhar, Rebecca Lee, and Eric Cohen present case studies with a particular emphasis on pooling, interest deductibility, and capital structure issues.
Apr 2, 2018
Tax reform readiness: International perspctive on US tax reform
This podcast features a discussion on US tax reform from an international perspective, including how global companies are responding to the new US law and what it means for their business. The speakers, Michael Burak, PwC's US Inbound Leader and International Tax Services partner Shintaro Yamaguchi also discuss the future of the US economy given the new tax law.
Mar 28, 2018
Tax reform readiness: Impact and planning considerations for high net worth individuals - Part 1
In this podcast, PwC professionals Brittney Saks, Mark Nash, Mike James, and Frank Graziano provide a general overview of the personal tax implications of tax reform, as well as a more detailed discussion of Section 199A and the new pass through deduction.
Mar 28, 2018
Tax reform readiness: Impact and planning considerations for high net worth individuals - Part 2
This podcast focuses on the impact of tax reform on hedge fund investments, private equity, and real estate. The panelists include PwC professionals Brittney Saks, Mark Nash, Mike James, and Frank Graziano.
Mar 28, 2018
Tax reform readiness: Impact and planning considerations for high net worth individuals - Part 3
In this podcast, PwC professionals Brittney Saks, Mark Nash, Mike James, and Frank Graziano discuss the tax reform implications for trusts and family offices, including planning considerations.
Mar 28, 2018
Tax reform readiness: How tax reform impacts high net worth individuals and families
This podcast focuses on how tax reform impacts high net worth individuals and families as well as key considerations in light of tax reform. The panelists include Brittney Saks, a PwC Tax Partner and leader of our personal financial services practice, and PwC Tax partners Mark Nash, Mike James, and Frank Graziano, all with our personal services practice.
Mar 14, 2018
Tax reform readiness: Foreign derived intangible income - Part 1
In this podcast, PwC professional Mike Di Fronzo, Hsuany Shan, Paige Hill, and Mike Olecki discuss the general framework of the new foreign derived intangible income (FDII) provision.
Mar 14, 2018
Tax reform readiness: Foreign derived intangible income - Part 2
PwC professionals Mike Di Fronzo, Hsuany Shan, Paige Hill, and Mike Olecki address unresolved issues relating to the new foreign derived intangible income (FDII) provision, including foreign use, services and unbundling transactions.
Mar 14, 2018
Tax reform readiness: The new FDII provision
In this podcast, PwC professionals Mike Di Fronzo, Hsuany Shan, Paige Hill, and Mike Olecki discuss what the new FDII provision is doing and what to consider when making decisions.
Mar 7, 2018
Tax reform readiness: Capital structure considerations
PwC professionals Jeff Endress and Julie Allen provide insights on how companiesshould be thinking about capital structure on a go forward basis in light of tax reform, including thoughtson internal indebtedness vs. external and opportunities for FY companies.
Mar 7, 2018
Tax reform readiness: Repatriating previously taxed income - Part 1
Listen as PwC professionals Ken Kuykendall, Jeff Anders, Julie Allen, and Colin Ryan discuss some of the basics around tax reform related to mandatory repatriation and accessing foreign cash, and how that cash generally is being redeployed by companies.
Mar 7, 2018
Tax reform readiness: Repatriating previously taxed income - Part 2
This tax reform readiness podcasts excerpt includes a discussion among PwC professionals regarding the use of repatriated cash focusing on share buy backs and deal activity.
Mar 7, 2018
Tax reform readiness: Repatriating previously taxed income - Part 3
This podcast excerpt from PwC's tax reform readiness series involves a discussion among PwC professionals focusing on issues companies are facing with respect to repatriating cash, including organizational structure and legal entity structure considerations.
Feb 28, 2018
Tax reform readiness: Key considerations on the changes to Section 162(m)
PwC professionals Scott Olsen, Craig O'Donnell and Julie Baron discuss the changes to 162(m) as a result of tax reform and what companies should be thinking about, including the long-term impact, the expansion of the potential number of covered executives, as well as the transition rules now in place.
Feb 28, 2018
Tax reform readiness: Understanding the impact on human capital investments and mobility - Part 1
This podcast consists of a discussion between PwC professionals Scott Olsen, Julie Baron, and Cindy Fraterrigo addressing the general implications of Tax Reform on employers and mobile employees, including equalization and policies.
Feb 28, 2018
Tax reform readiness: Understanding the impact on human capital investments and mobility - Part 2
PwC professionals, Scott Olsen, Julie Baron, Cindy Fraterrigo, and Craig O'Donnell, discuss the specific changes in laws in the Tax Cuts Jobs Act that are impacting fringe benefits and highlight rate change opportunities for companies.
Feb 28, 2018
Tax reform readiness: Understanding the impact on human capital investments and mobility - Part 3
Listen as PwC professionals, Scott Olsen, Julie Baron, Cindy Fraterrigo, and Craig O'Donnell discuss specific issues around executive compensation, including the application of Section 162(m), as well as some ancillary issues.
Feb 21, 2018
Tax reform readiness: Focus on interim financial reporting - Part 1
This podcast consists of a discussion between PwC professionals Ken Kuykendall, Andy Ruggles, Teresa Peacock, and Chas Walter teeing up what companies need to focus on in Q1 of 2018.
Feb 21, 2018
Tax reform readiness: Focus on interim financial reporting - Part 2
This podcast consists of a discussion between PwC professionals Ken Kuykendall, Andy Ruggles, Teresa Peacock, and Chas Walter on operationalizing financial reporting changes and what issues to consider as well as data elements.
Feb 21, 2018
Tax reform readiness: Focus on interim financial reporting - Part 2
This podcast consists of a discussion between PwC professionals Ken Kuykendall, Andy Ruggles, Teresa Peacock, and Chas Walter on risk aspects from a financial statement and an overall reporting perspective following tax reform.
Feb 21, 2018
Tax reform readiness: Process and technology
Listen as Andy Ruggles and Teresa Peacock, PwC partners in the US Tax Reporting and Strategy practice discuss tax reform and how it is impacting organizations, with a focus on how companies are addressing process and technology, as well as a discussion on how software vendors are dealing with the needs of clients in the new regime.
Feb 14, 2018
Tax reform readiness: The impact on operating models - Part 1
This podcast episode is an excerpt from PwC's tax reform readiness series held on February 14, 2018, featuring a discussion on the core components of tax reform and how companies are beginning to look at some of the changes to their business. The panelists include Ken Kuykendall, PwC's Tax Services Leader and Alex Voloshko, a PwC Tax partner focusing on value chain transformation.
Feb 14, 2018
Tax reform readiness: The impact on operating models - Part 2
This podcast episode is an excerpt from PwC's tax reform readiness series held on February 14, 2018, featuring a discussion on what is top of mind for business executives following tax reform. The participants include Ken Kuykendall, PwC'sTax Services Leader, and Rajiv Jetli, a PwC Advisory partner focusing on business transformation, specifically around supply change changes.
Feb 14, 2018
Tax reform readiness: The impact on operating models - Part 3
This podcast episode is an excerpt from PwC's tax reform readiness series held on February 14, 2018, featuring a discussion focusing on specific aspects of a company's operating model that are impacted by tax reform, including revenue models, IP strategy, and more. The panelists are Ken Kuykendall, PwC'sTax Services Leader, Alex Voloshko, a PwC Tax partner, Rajiv Jetli, a PwC Advisory partner, and Christine Saliba, a PwC Tax partner.
Feb 7, 2018
Tax Reform Readiness: Impact and opportunities for US taxpayers - Part 2
This podcast consists of a discussion between George Manousos, Anne Kruz, and Maureen Pechacek on planning opportunities taxpayers should be considering in light of US tax reform, focusing particularly on accounting method changes.
Feb 7, 2018
Tax Reform Readiness: Impact and opportunities for US taxpayers - Part 3
In this podcast, George Manousos and Susan Lennon take part in a discussion focusing on planning opportunities relating to employee benefits and compensation in light of US tax reform.
Feb 7, 2018
Tax Reform Readiness: Impact and opportunities for US taxpayers - Part 1
On this podcast George Manousos, Anne Kruz, and Maureen Pechacek discuss corporate rate reduction and state tax implications, particularly state conformity.
Jan 31, 2018
Tax reform readiness: US base erosion an anti-abuse tax (BEAT) - Part 1
This podcast consists of a discussion between PwC professionals Ken Kuykendall, Quyen Huynh, Tom Quinn, and Paige Hill on the statutory framework of the BEAT, including how the rules generally work.
Jan 31, 2018
Tax reform readiness: US base erosion an anti-abuse tax (BEAT) - Part 2
Listen to PwC professionals discuss various nuances relating to the BEAT, including the impact of NOLs, coordination rules, and interaction with Section 163(j), GILTI, and other provisions.
Jan 31, 2018
Tax reform readiness: US base erosion an anti-abuse tax (BEAT) - Part 3
This podcast includes a discussion between PwC professionals Ken Kuykendall, Quyen Huynh, Tom Quinn, and Paige Hill covering various gray areas relating to the BEAT, including cost of goods and service payments, partnerships, and cost sharing arrangements.
Jan 24, 2018
Tax reform readiness: New US interest expense limitations - Part 1
PwC professionals Mike DiFronzo, Rebecca Lee, Krishnan Chandrasekhar, and Ilene Fine discuss interest expense basics and computational/numbers issues.
Jan 24, 2018
Tax reform readiness: New US interest expense limitations - Part 2
This podcast consists of a discussion between PwC professionals Mike DiFronzo, Rebecca Lee, Krishnan Chandrasekhar, and Ilene Fine on the interest expense limitation and application to passthroughs.
Jan 24, 2018
Tax reform readiness: New US interest expense limitations - Part 3
PwC professionals Mike DiFronzo, Rebecca Lee, Krishnan Chandrasekhar, and Ilene Fine discuss the broader implications of the interest expense limitation, including globally and impact on Treasury functions.
Jan 17, 2018
Tax reform readiness: Territorial tax system and anti-deferral rules - Part 1
In this podcast, PwC professionals Ken Kuykendall, Mike DiFronzo, Ninee Dewar, and Peter Merrill discuss the basics of how the territorial system is designed to work.
Jan 17, 2018
Tax reform readiness: Territorial tax system and anti-deferral rules - Part 3
In this podcast, PwC professionals Ken Kuykendall, Mike DiFronzo, Ninee Dewar, and Peter Merrill provide an overview and the framework of the new FDII regime.
Jan 17, 2018
Tax reform readiness: Territorial tax system and anti-deferral rules - Part 2
In this podcast, PwC professionals Ken Kuykendall, Mike DiFronzo, Ninee Dewar, and Peter Merrill provide an overview and the framework of the new GILTI provision, including key observations.
Jan 10, 2018
Tax reform readiness: US mandatory deemed repatriation considerations - Part 1
In this podcast PwC professionals Ken Kuykendall, Tim Anson, Elizabeth Nelson and Wade Sutton discuss the general framework around IRC Section 965 and the mandatory deemed repatriation provisions..
Jan 10, 2018
Tax reform readiness: US mandatory deemed repatriation considerations - Part 2
In this podcast, PwC professionals Ken Kuykendall, Tim Anson, Elizabeth Nelson and Wade Sutton walk through examples illustrating the calculations of the toll charge.
Jan 10, 2018
Tax reform readiness: US mandatory deemed repatriation considerations - Part 3
This podcast consists of a discussion between PwC professionals Ken Kuykendall, Tim Anson, and Elizabeth Nelson on general considerations around bringing cash back after the toll charge and initial guidance issued by Treasury regarding the toll charge.