The signing of H.R. 1 (formerly known as the Tax Cuts and Jobs Act) on December 22, 2017 marks the first major overhaul of the US tax code in over 30 years. The new law makes sweeping changes to the tax code, many of which are effective for tax years beginning after December 31, 2017. With the bill’s passage, Baker McKenzie has prepared a series of alerts providing an in depth analysis of the bill and how it could impact multinational corporations.
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