2021 International Tax Provisions Recap & Update (Completed)

Date: Friday, December 10, 2021
Instructor: Adnan Islam
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC

This course will provide a recap of some major international tax rules currently in effect, and several international tax proposals from the current Administration, including, but not limited to FDII (Section 250) regulations (briefly), the GILTI (Section 951A) (briefly), and Section 245A foreign DRD. The format of this course will be more high-level and less in-depth because of the timing and number of topics covered. This CCH CPE webinar will also include a discussion of some of the proposed international tax provisions currently being contemplated within Congress and the White House.

Please read IRC Sections 1, 11, 951, 951A, 954, 250 prior to the webinar.

Who Should Attend
Experienced international tax staff through international tax director level interested in or already practicing international taxation.

Topics Covered

  • Brief overview of FDII
  • Brief overview of subpart F income
  • Brief overview of GILTI
  • Brief overview of the Section 245A foreign DRD provisions
  • Discussion of utilizing C corporations in the international context
  • Discussion of select international tax proposals and planning considerations and thoughts regarding the same

Learning Objectives

  • Identify major, current international tax technical provisions
  • Recognize some major considerations for utilizing C corporations in the international tax context
  • Recognize select international tax proposals and related income tax planning considerations

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Experienced international tax staff through international tax director level interested in or already practicing international taxation.

Advance Preparation
None

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