![Checkpoint Presents: State of SALT (SoS) artwork](https://is5-ssl.mzstatic.com/image/thumb/Podcasts123/v4/f6/0b/19/f60b19fd-392f-940b-de11-09fd71d7eff1/mza_1877465285799961964.jpg/100x100bb.jpg)
State of Accumulated Foreign Earnings
Checkpoint Presents: State of SALT (SoS)
English - January 24, 2019 22:25 - 8 minutes - 7.88 MB - ★★★★★ - 5 ratingsBusiness News News Business salt checkpoint stateandlocaltax tax thomsonreuters Homepage Download Apple Podcasts Google Podcasts Overcast Castro Pocket Casts RSS feed
Previous Episode: State of SALT Workarounds
Next Episode: State of the States
How have states responded to the new federal deemed repatriation rules under Internal Revenue Code section 965, as amended by the federal Tax Cuts and Jobs Act? Join us for a discussion of the biggest trends in state responses to section 965.
Visit Checkpoint Catalyst Topic #2111, Section 965 Transition Tax on Accumulated Foreign Earnings for more information on the state and local tax implications of the new transition tax under IRC section 965.