Tax Reform's Impact on Outbound Taxation (Self-Study)
Valid for one year from purchase date
Taxes - Technical (3.0)
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The monumental passage of the 2017 Tax Cuts and Jobs Act resulted in historic tax reform affecting nearly every American. This CPE course provides a comprehensive overview of the changes affecting individuals and families, as well as critical financial planning considerations and 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
Overview of international tax reform
Overview of business provisions (Non-international)
IRC Section 163(j)
Modification of NOL rules
Sale and exchanges of partnership interests
The international provisions
Dividends received deduction
Sales and transfers of 10 percent owned foreign corporations
Foreign branch loss transfer recapture
Treatment of deferred foreign income (one-time tax)
Recognize the basic provisions enacted by the Tax Cuts and Jobs Act (TCJA).
Identify the major international provisions of the new income tax laws.
Determine how the significant changes to international tax laws should be applied.
Recognize the computation steps of calculating the one-time tax introduced by the TCJA legislation.
NASBA ID#: 112891