Conferences and Speeches

ABA Section of Taxation 2019 Fall Meeting: Can’t Touch This: The Basics of Intangibles

Thursday, October 3, 2019

Morgan Lewis tax associate Drew Cummings spoke at the ABA Fall Tax Meeting in San Francisco, CA on October 3, 2019. Drew spoke on the section program: Can’t Touch This: The Basics of Intangibles.  

This panel provided a primer on the identification of intangible assets and how they have been and are currently taxed in the US and abroad. Panelists covered areas such as transfer pricing (including BEPS), Foreign-Derived Intangible Income (FDII), and Global Intangible Low-Tax Income (GILTI) regimes created by the Tax Cut and Jobs Act.