Capital Structure Planning Under the TCJA

Nathan W. Giesselman

Palo Alto tax partner Nathan Giesselman spoke at a Federal Bar Association webinar "Capital Structure Planning Under the TCJA," on May 2. Mr. Giesselman and the other speakers discussed how third-party and intercompany debt for multinationals is handled under Section 163(j), BEAT and GILTI and its impact on both U.S.-parented and foreign-parented structures.