president signs foreign tax reforms into law

8/8/2019 President Signs Foreign Tax Reforms Into Law

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Special Repor

CCH Tax Briefing

August 11, 2010

Education/Jobs/Medicaid Assistance

Act of 2010

Eliminates Foreign Tax CreditSplitting

Reduces Foreign Tax CreditsOn Stepped-Up Assets

Restricts Treaty Use ToResource U.S. Income

Limits Use Of Sec. 956 OnDeemed Dividends

Repeals 80/20 Rules;Reinstates Withholding

Ends Advance EarnedIncome Credit

INSIDEForeign Tax Credit Reforms .................1

Repeal of 80/20 Rules .........................3

Redemptions by ForeignSubsidiaries ............................................3

HIRE Act Foreign AccountDisclosures .............................................3

Removal of Advance EIC ......................3

HIGHLIGHTSPresident Signs Foreign Tax

Reforms Into Law; Helps Fund

Education/Medicaid Relief

Returning briefly from its summer recess,the House on August 10 approved, by

a 247 to 161 vote, a critical educationand Medicaid funding bill, H.R. 1586, whichincludes a $9 billion package of internationaltax reforms. Wasting no time, President Obamasigned the bill into law that same afternoon, onAugust 10, 2010, as Pub. Law 111-226. TeSenate had approved the legislation earlier onAugust 5 by a 61 to 39 margin.

Riding the coattails of a popular measure tofund the jobs of well over 100,000 teachersand first responders, as well as help states fund

Medicaid shortfalls, the international tax pro-visions provide the bulk of the bills revenueoffsets needed under Congressional pay-gorules. Te bill also adds another $1.1 billion inrevenue by eliminating the advance paymentoption for the earned income credit (EIC).

TIMELINE.House leaders called membersback from their August recess to approvethe bill before the school year began andan estimated 140,000 teachers otherwisewould have lost their jobs. Te Presidentsigned the bill the same day on which it

passed the House, making August 10,2010 the offi cial date of enactment.

IMPACT. Both the Obama administra-tion and Congress have been particu-larly concerned about U.S. multina-tional corporations that reduce theirU.S. taxes by shifting income abroadto affi liates in low-tax jurisdictions.According to the administration, somecompanies have been manipulatingthe rules on transfer pricing, tax de-

ferral, the foreign tax credit and otherprovisions to avoid U.S. taxes. Te bill

incorporates a host of international taxreform measures, primarily focused onforeign tax credit abuses.

None of the foreign tax provisions come as asurprise, although their inclusion in the edu-cation/Medicaid funding bill was unexpected. Some of the foreign tax reform measurefirst appeared in the administrations fiscayear 2011 budget; others were developedby Congress and already appeared in severaother tax bills this year, including the stalled

extenders bill approved in the House on May28 and, most recently, by a House majorityon July 31. Te repeal of the advance EICalso appeared in other bills, including theSenates pending Small Business Jobs Bill.

FOREIGN TAX

CREDIT REFORMS

Te foreign tax credit is intended to prevent double taxation of foreign incomeearned by U.S. multinational corpora

tions. Te foreign tax credit is generallylimited to a taxpayers U.S. tax liabilityon its foreign-source taxable income; it isnot supposed to offset U.S. taxes on U.S.source income. However, according to theObama administration, corporations havebeen using devices that avoid U.S. tax onforeign income and apply the foreign taxeto offset U.S. tax due on other incomeCorporations have also permanentlyavoided U.S. taxes by reinvesting the foreign source income offshore.


2/4CCH Tax Briefing 2010 CCH. All Rights Reserve

2

Splitting Foreign Tax Credits

Te new law adopts a matching rule pro-posed by the Obama administration to pre-vent the separation of creditable foreign tax-

es from the associated foreign income. Tenew law suspends the recognition of foreigntax credits until the related foreign incomeis taken into account for U.S. tax purposes.

IMPACT. Tis reform aims to preventinappropriate separation of creditableforeign taxes, since the separation doesnot relieve double taxation. In addi-tion, the foreign tax credit should notbe used to reduce the foreign corpora-tions earnings and profits. Te newrules also apply to partnerships and S

corporations. Te provision does notaffect timing disparities from normaltax accounting differences betweenU.S. and foreign tax rules.

IMPACT. Te rules will apply to for-eign income taxes paid or accrued intax years beginning after December 31,2010. Te change is estimated to raise$4.25 billion over 10 years.

Te provision also includes special rules

for Section 902 corporations (that is, aforeign corporation in which a domesticcorporation owns at least 10 percent of thevoting stock).

Covered Asset Acquisitions

If an acquisition of corporate stock istreated as an asset acquisition, such asthrough a Code Sec. 338(g) election, theassets acquired obtain a stepped-up basis.Tis also occurs when a taxpayer obtainsan entity that is treated as a corporation for

foreign tax purposes but as a partnership,disregarded entity, or other noncorporateentity for U.S. purposes. Tese hybrid ar-rangements for covered asset acquisitions,however, typically result in a step-up inbasis in the assets of the acquired entity tofair market value only for U.S. taxes, notforeign taxes. As a result, there are moreforeign tax credits than are needed to pre-vent double taxation.

Te new law prevents taxpayers from claimingthe foreign tax credit on foreign income thatis never taxed in the U.S. under this scenario.Te rules apply to transactions occurring af-ter December 31, 2010. ransition rules ex-

empt any covered asset acquisition betweenunrelated parties under a contract binding onJanuary 1, 2011 and at all times thereafter.

Treaties and Foreign Source Income

Te foreign tax credit is limited to the maxi-mum U.S. tax rate (35 percent) that couldapply to foreign-source income of a U.S.taxpayer. According to the Obama admin-istration, some taxpayers use treaties to ar-tificially inflate foreign-source income, suchas dividends and interest, beyond what is

needed to avoid double taxation, by shift-ing the source of certain assets (for example,U.S. securities) to foreign branches and dis-regarded entities. Te treaty then categorizes

the income as foreign source, increasing thetaxpayers foreign-source income and allow-ing the use of foreign tax credits beyond themaximum U.S. tax that could apply. Tenew law respects the treaty provisions butsegregates the income so that it is not usedfor claiming foreign tax credits. Te provi-sion applies a separate foreign tax credit lim-itation to each item that would ordinarily

be U.S.-sourced but that the taxpayer treatsas foreign source under a treaty.

IMPACT. Te new law conforms theforeign tax credit treatment of taxpay-ers operating abroad through foreignbranches and disregarded entities to thetreatment of those using foreign corpo-rations. Te rules apply to tax years be-ginning after the date of enactment.

Section 956 Rule

Code Sec. 956 (containing the controlledforeign corporation or CFC rules) is designed to restrict or eliminate tax-deferra

for certain categories of passive or highlymobile income. It includes an anti-abuserule (also called the hopscotch rule) tharecharacterizes income from the sale oproperty as a direct payment of a dividendfrom a foreign subsidiary to its U.S. shareholder, effectively deeming the dividend tohopscotch over intermediary tax-havenbased subsidiaries in a multi-tier chain ocompanies. Tis anti-abuse rule ironicallycreated what is considered a loophole of itown. By taking advantage of the hopscotchrule, the foreign tax credit on the deemed

dividend can be greater than the foreign taxcredit would be on an actual dividend.

Te new law limits the use of Code Sec. 956for tax credit planning by limiting the foreigntax credits claimed on a deemed dividend under Code Sec. 956 to the amount that wouldhave been allowed on an actual dividend.

IMPACT. Te new law applies to U.S.property acquired by a CFC after De-cember 31, 2010.

Interest Expenses

axpayers use various techniques to minimizeforeign-source interest expense, artificiallyboosting foreign-source income and providing more foreign tax credits than would otherwise accrue. Existing reasury regulationaim to prevent taxpayers from excludingforeign interest expense from the foreign taxcredit limitation by placing the expense inforeign subsidiaries, according to the Obamaadministration. Te new law modifies the af

filiation rules and strengthens the anti-abusrules by treating the foreign corporation as amember of an affi liated group when allocating and apportioning interest.

IMPACT. Te new law will ensure thatall the foreign corporations assets andforeign-source interest expense aretaken into account when allocatingand apportioning the interest expense

The new law incorporates

a host of international

tax reform measures,

primarily focused on

foreign tax credit abuses.


3/4CCH Tax Briefin

August 11, 2010

H.R. 1586 REVENUE PROVISIONS OVER 10 YEARS*

Splitting Foreign Tax Credits $4.250 billion

Covered Asset Acquisitions $3.645 billion

Advance EIC $1.131 billion

Section 956 $704 million

Interest Expenses $390 million

Treaties and Foreign Source Income $250 million

Redemptions by Foreign Subsidiaries $250 million

80/20 Rules $153 million

*Sources: Joint Committee on Taxation and Congressional Budget Office

of the affi liated group and determiningthe foreign tax credit limitation. Teprovision applies to tax years beginningafter the date of enactment.

REPEAL OF 80/20 RULES

Dividends and interest paid by a U.S. cor-poration to a foreign person are generallyconsidered U.S.-source income to the re-cipient, subject to withholding of up to 30percent. Te dividends and interest maybe excluded from U.S. withholding if atleast 80 percent of the U.S. corporationsgross income is foreign- source during athree-year test period and is attributableto the active conduct of a foreign trade or

business (a so-called 80/20 company).Further, interest received from an 80/20company can increase foreign source in-come and the foreign tax credit for a U.S.multinational company.

Te new law repeals the 80/20 companyrules for interest and dividends paid by adomestic corporation that meets the 80/20test, and for interest paid by resident alienindividuals who meet the 80/20 test.

IMPACT.

Te new law imposes with-holding on dividends paid by a U.S.corporation and repeals the rule that would treat the interest as foreignsource. Te provision includes a tran-sition rule and a grandfather rule. Tegeneral repeal applies to tax years be-ginning after December 31, 2010.

REDEMPTIONS BY

FOREIGN SUBSIDIARIES

If a foreign parent company owns a U.S.company, which in turn owns a foreignsubsidiary, the foreign subsidiarys earningsare taxed in the U.S. when distributed tothe U.S. shareholder. When the U.S. com-pany distributes the earnings to its foreignparent, a 30 percent withholding tax ap-plies. Companies have devised a techniqueto avoid U.S. taxation of the foreign sub-sidiarys earnings. Te foreign parent sells

stock in the U.S. company to its foreignsubsidiary and then recharacterizes the gainas a dividend paid directly to the foreignsubsidiary. Tis is referred to as hopscotch-ing in this context because the dividend

bypasses any intermediary shareholders.Tis had allowed the foreign subsidiarysearnings to completely and permanentlybypass U.S. taxes.

Te new law requires the subsidiarys earn-ings to remain subject to U.S. tax when repa-triated to the foreign parent as a dividend.

IMPACT. Te new law eliminates theuse of hopscotching by preventing thereduction in the foreign subsidiarysearnings. Te new rule aims to pre-

vent the foreign subsidiarys earningsand profits from permanently escapingU.S. taxation. Tis provision appliesimmediately to acquisitions after thedate of enactment.

HIRE ACT FOREIGN

ACCOUNT DISCLOSURES

Te Hiring Incentives to Restore Employ-ment (HIRE) Act included a package of

foreign account disclosure, reporting andcompliance rules. Te new law clarifies when the limitations period will be tolledfor corporations failing to provide certaininformation on cross-border transactionsor foreign assets. If failure to provide therequired information is due to reasonablecause and not willful neglect, the three-yearstatute of limitations period will not be

tolled. If the taxpayer establishes reasonablecause, the limitations period is suspendedonly for the item or items related to the failure to disclose.

IMPACT. Te change is a technical cor-rection and is not estimated to have anyrevenue effect. Te provision applies toreturns filed after March 18, 2010, thedate of enactment of the HIRE Act,and to any other return for which theassessment period had not yet expiredon that date.

ADVANCE EARNED

INCOME CREDIT

Te advance earned income credit (EIC) allows qualified individuals to receive part othe credit in each paycheck during the yearthe taxpayer expects to qualify for the creditAs an additional revenue offset, the new laweliminates the advance EIC effective for taxyears beginning after December 31, 2010.

IMPACT. Elimination of the advanceEIC is projected to impact a relativelysmall number of taxpayers. Accordingto the Senate Finance Committee, only

about three percent of eligible EICrecipients elect to take the advanceEIC, despite IRS outreach to increaseparticipation. Te Obama administra-tion recommended elimination of theadvance EIC, citing existing non-com-pliance issues, in addition to adminis-trative cost savings to both employersand the IRS from its removal.


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president signs foreign tax reforms into law

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