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Sessions | Instructor | Event Registration |

Event Information

International Tax Lunch: Guide to Global Intangible Low-Taxed Income (Section 951A) Webcast | 4203816A
Date: August 14, 2020
Event Start time: 12:00 PM   End time: 1:00 PM
Location: Webcast

Facility: Webcast Rebroadcast

 


Member:       $39
Nonmember: $49

CPE Credits:

1.00 CPE: Continuing Professional Education Technical
1.00 MCLE LS-TX: Legal Specialization-Taxation Law Technical
1.00 MCLE: MCLE Technical


 

U.S. shareholders of foreign corporations have a new pass-through income category to contend with: GILTI. Except for capital-intensive companies, this has the effect of making foreign operating income immediately taxable to U.S. shareholders. This session explores the new rules. What is GILTI? How will it affect U.S. shareholders? What countermeasures are available?

 

Objectives:
 

*Identify Section 951A rules and filing requirements
*Determine whether foreign income is susceptible to GILTI requirements
 

 

Major Subjects:
 

*Section 951A
*U.S. shareholders of foreign corporations

 

Level of Difficulty:
Overview

Field of Interest:
Taxes

Prerequisites:
 

None.

 

Designed For:
 

Lawyers and CPAs

 

Advanced Prep:
 

None.

 

Event Notes:
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