35 min listen
Moore v. US: Constitutionality of international tax
Moore v. US: Constitutionality of international tax
ratings:
Length:
29 minutes
Released:
Sep 20, 2023
Format:
Podcast episode
Description
Doug McHoney (PwC's International Tax Services Global Leader) and Wade Sutton (former Deputy International Tax Counsel for the US Treasury and newly appointed ITS leader of PwC’s Washington National Tax Practice) are back in Washington, D.C. to discuss the recent Supreme Court grant of certiorari for the Moore v. US case. Doug and Wade go back to their law school days to break down the Moore case, starting with the facts, procedural history, and the potential implications if Section 965 is ruled unconstitutional, including direct taxation, indirect taxation, subpart F, Section 245A, GILTI, and, as always, Pillar Two.
Released:
Sep 20, 2023
Format:
Podcast episode
Titles in the series (100)
European Union State aid: a $13 Billion (and counting) issue! by Cross-border Tax Talks