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Corporate Tax Update Related to U.S. International Tax Reform under the Tax Cuts and Jobs Act (TCJA)

Gain a better understanding of the major new international tax provisions related to the TCJA.

Many corporate tax practitioners must manage the implications of the international tax provisions created under the Tax Cut and Jobs Act (TCJA) that was signed into law on December 22nd, 2017. With the one-time transition tax still in recent memory, practitioners must now contend with the new world of U.S. territorial tax of foreign income with an alphabet soup of new guardrails such as FDII, GILTI, and BEAT. This topic will briefly identify the significant new U.S. international tax provisions, their interaction with the pre-legislation international provisions and how to calculate U.S. Federal tax on foreign income. Tax planning opportunities and practical tips will also be briefly mentioned in the material.

Runtime: 90 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

New International Tax Provisions Created Under TCJA

  • Foreign Dividend Exemption
  • Foreign-Derived Intangible Income (FDII)
  • Global Intangible Low-Taxed Income (GILTI)
  • Base Erosion and Anti-Abuse Tax (BEAT)

Remaining Pre-TCJA Provisions

  • Foreign Tax Credits
  • IRC Section 861 Allocations
  • Calculating E&P
  • Subpart F
  • IC-DISC

Putting It All Together

  • Examples of How to Calculate International Tax Under the TCJA
  • New Forms
  • Projecting Future Tax Liabilities
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on April 26, 2019.

Call 1-866-352-9540 for further credit information.

  • Enrolled Agents 1.0
     
  • This program qualifies for 1.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Ryan Gaglio

Ryan Gaglio

Stradling Yocca Carlson & Rauth, P.C.

  • Attorney with Stradling Yocca Carlson & Rauth, P.C.
  • Focuses on tax planning, tax controversy and transactional matters
  • Advises clients on the federal, state and local tax consequences of mergers and acquisitions, bankruptcies and workouts, executive compensation, as well as tax planning for inbound and outbound transactions, intercompany transfer pricing, foreign currency transactions, and other international tax matters
  • Published several articles and is the co-editor of a comprehensive tax treatise, Taxation of Securities Transactions “Overlooked Impact of Health Care Reform,” Daily Journal (August 31, 2012)
  • J.D. degree, Yale Law School; B.A. degree, Columbia College
  • Can be contacted at 949-725-4042 or RGaglio@SYCR.com
John P. Garcia, CPA, M.B.A.

John P. Garcia, CPA, M.B.A.

Corporate Tax Advisors

  • Chief tax officer for a multinational consumer products company based in Southern California
  • Recently implemented a global corporate organization restructure in response to the TCJA
  • More than 25 years of experience providing services to major multi-national corporations such as Billabong, Nixon, Targus, Marriott, Dial, Henkel, Brandman University, The University of Phoenix, and CPE, Inc.
  • He conducts regular seminars and workshops on Accounting for Income Taxes – ASC 740/FAS 109; International Taxation; State and Local Taxation; and Uncertain Tax Positions – FIN 48 and Transfer Pricing
  • Wrote the SRR Journal, How to Properly Capitalize Subsidiaries Without Getting Ensnared in the Earnings-Stripping Rules, Fall 2016; California CPA magazine, An Integrated Database Solution to Global Withholding Compliance, June 2013; and Thomson Reuters - Corporate Taxation, Green Corporate Tax Incentives-Wind Technologies, December 2009
  • Member of Arizona Society of CPAs and AICPA
  • M.B.A. degree in international business, University of Phoenix; B.S. degree in accounting and finance, University of Maryland College Park
  • Can be contacted at 877-728-1400 or john.garcia@cpa.com
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 405299
Published 2019
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