International Tax Reform: Planning Signposts for U.S. Multinationals

Lowell Yoder wrote this bylined article on the new tax law’s rules impacting the foreign operations of US multinational corporations. US multinationals should approach the changes with “prudence,” Mr. Yoder wrote, and “will likely immediately develop plans for repatriating overseas cash with minimal foreign tax costs (and may increase borrowing overseas) and modify their global cash management structure.”