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Tax Reform's Impact on International Business (Self-Study)

Code: JI166360

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 5.5
Field(s)
of study
Taxes - Technical (5.5)
Fees
Standard member fee $89.00
checkmarkStandard nonmember fee $109.00

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Description

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.

Who should take this program?

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

Major subjects

  • 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

Learning objective(s)

  • 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

Notes:

Course code Code JI166360
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Self-Study (On-Demand)
Prerequisites Prereq. None
Advance
prep
None