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Web Events

Tax Reform's Impact on International Business

DeliveryType:  Video Webcast
    Select Date & Time:
  • $189.00-$239.00
    Tax Reform's Impact on International Business 01:00 pm - 05:00 pm ET Product #: WC1676885
    Add to Calendar 07/23/2018 13:00:00 07/23/2018 17:00:00 America/New_York AICPA Webcast: Tax Reform's Impact on International Business
    This webcast provides a comprehensive overview of the changes and guidance on how businesses can identify opportunities and reduce their tax risks with international tax strategies.
    Register at http://www.aicpastore.com/*//PRD~PC-WC1555091/PC-WC1555091.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $189.00
    Non-Member: $239.00
  • $189.00-$239.00
    Tax Reform's Impact on International Business 01:00 pm - 05:00 pm ET Product #: WC1676893
    Add to Calendar 08/14/2018 13:00:00 08/14/2018 17:00:00 America/New_York AICPA Webcast: Tax Reform's Impact on International Business
    This webcast provides a comprehensive overview of the changes and guidance on how businesses can identify opportunities and reduce their tax risks with international tax strategies.
    Register at http://www.aicpastore.com/*//PRD~PC-WC1555091/PC-WC1555091.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $189.00
    Non-Member: $239.00

The monumental passing of the Tax Cuts and Jobs Act results in a significant impact to international business and the global economy. This webcast provides a comprehensive overview of the changes and guidance on how businesses can identify opportunities and reduce their tax risks with international tax strategies.

Learning Objectives

When you complete this webcast, you will be able to:

  • Identify changes impacting international tax provisions
  • Identify planning considerations for U.S. multinationals and foreign corporations doing business in the U.S.
  • Identify ways to advise clients on the impact of tax reform changes
  • Recognize new tax planning strategies post tax reform

Topics Discussed

  • Overview of International Tax Reform
  • Overview of Business Provision (Non-international)
    • Rate Cut
    • Cost Recovery
    • Section 163(j)
    • Modification of NOL Rules
    • Carried Interest
    • Sale/Exchanges of Partnership Interests
  • The International Provisions
    • Quasi-Territorial
      • Dividends Received Deduction
      • Sales/Transfers of 10% owned foreign corporations
      • Foreign Branch Loss Transfer Recapture
      • Treatment of Deferred Foreign Income (One-Time Tax)
      • Example(s)
    • Rules Related to Passive and Mobile Income
      • GILTI/FDII
        • Global Intangible Low Taxed Income Inclusion (GILTI)
        • Deduction for Foreign Derived Intangible Income
      • Other Subpart F Modifications
        • Modification of Section 958(b)(4)
        • Modification of definition of U.S. Shareholder
        • Elimination of 30-Day control requirements
        • Other
      • Prevention of Base Erosion (outbound)
        • Section 936(h)(3)(B) changes
        • Hybrid Transaction Rules
        • No 1(h)(11) rate for "Inverted" companies
      • Modification Related to FTC System
        • Repeal of Section 902
        • Section 960 Determined in Annual Basis
        • Separate limitation basket for Foreign Branch Income
        • Source of Income from sales of Inventory
        • ODL Amendments
    • Inbound Transaction Rules
      • Base Erosion and Anti-Abuse Tax
      • Increase in Section 6038A Penalties
    • Other
      • Insurance Exception to PFCI Rules
      • Repeal of FMV Method of Interest Apportionment
  • Provisions impacting foreign income of U.S. persons/companies
  • Provisions impacting non-U.S. persons investing in the United States

Who Will Benefit

  • CPAs, tax professionals and other qualified professionals with basic knowledge of, and interest in, international tax
  • Management accountants and business team members involved in corporate tax function

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$239.00 $189.00

5 - 9

$215.10 $170.10

10 - 20

$203.15 $160.65

21 +

$191.20 $151.20

Speaker Bio

David Sites, CPA

Grant Thornton, Inc

David Sites, International Technical Leader of Grant Thornton's Washington National Tax Office, has more than 17 years of experience working with U.S.-based multinationals, foreign-owned inbound U.S. corporations, closely held businesses and high net worth individuals.

Grant Thornton

System Requirements