United States

Section 385 Update and Overview of the Trump Tax Proposal

Tuesday December 13, 2016 2:00 PM - 3:30 PM EST
From Global Enterprise Institute

KPMG Global Enterprise Institute

Event Overview

Please note that this Webcast will be presented in Japanese only.

KPMG LLP cordially invites you to a 90-minute audio Webcast that will cover the final regulations under section 385 that would significantly change the thin capitalization rules for related party financing. The webcast will focus on the tax implications of the final regulations for Japanese companies in the U.S. In addition, the webcast will provide an overview of the President-elect Trump tax proposal.

Discussion topics will include:

  • Scope and effective date of the regulations
  • Rules on recharacterizations of debt as equity
  • Documentation requirements
  • Discussion of impact of the regulations on existing and new financing arrangements
  • Overview of President-elect Trump’s tax proposal

Mie Igarashi

Tax Leader, U.S. Japanese Practice, KPMG LLP

Michio Suzuki

Managing Director, Tax, U.S. Japanese Practice, KPMG LLP