International Tax Year End Update (Completed)
Date: Monday, December 8, 2025
Instructor: Robert J. Misey
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm 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 |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
From Subpart F to foreign currency, the international tax arena has been laden with new rules. This course will provide an update of everything new that has happened this year and tries to predict what may happen in the year to come
Topics Covered
- New Regulations
- Adjustment for Previously-Taxed Earnings & Profits
- Framework of Analysis
- Foreign Activity
- GILTI Pro Rata Inclusion
- Interposing a C Corporation
- Introduction to FDII
- Introduction to IC-DISCs
- Foreign Information Filings
- Tax Treaties Update
- The demise of Pillar 2
Learning Objectives
- Identify how to deal with new compliance requirements
- Identify new planning opportunities
- Understand the changes to the FDII deduction
- Understand the penalties for failing to file foreign information returns
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Prior understanding of Internal Tax Law
Advance Preparation
None
