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.
Learning Objectives:
- You will be able to identify and define the major new
international tax provisions related to the TCJA.
- You will be able to recognize the issues related to the
interaction of the pre-TCJA provisions and the new
international tax provisions.
- You will be able to discuss how to calculate the
companies international tax liability for 2018 and going
forward.
- You will be able to recognize opportunities to reduce
international taxes going forward.
This Live Webinar Covers These Hot Issues
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
Credit Information (Sponsored by Lorman Education Services):
- CLE
- CPE
- AIPB
- NASBA
- Enrolled Agents
For Detailed Credit Information page
click here
Only registered attendee will receive continuing education credit.
Faculty
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., 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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