Self-Study

Tax Reform's Impact on International Business

  • Tuesday, May 1, 2018 – Thursday, April 30, 2020

  • 5.5
    CREDITS
    Taxes

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

Objectives

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

Highlights

Overview of International Tax Reform
Overview of Business Provision (Non-international)
The International Provisions
Quasi-Territorial
Rules Related to Passive and Mobile Income
GILTI/FDII
Other Subpart F Modifications
Prevention of Base Erosion (outbound)
Modification Related to FTC System
Inbound Transaction Rules
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

Additional Information

Designed For

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

Vendor

American Institute of CPAs

Field of Study

Taxes

Course Number

18AIS0026

Level of Knowledge

Intermediate

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