Tax Reform's Impact on Other Subpart F Modifications and Inbound Transactions (Self-Study)
Valid for one year from purchase date
Taxes - Technical (2.0)
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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
Other Subpart F modifications
Modification of IRC Section 958(b)(4)
Modification of the definition of "U.S. shareholder"
Elimination of 30-day control requirements
Prevention of base erosion (outbound)
IRC Section 936(h)(3)(B) changes
Hybrid transaction rules
No 1(h)(11) rate for "inverted" companies
Recognize the basic provisions enacted by the Tax Cuts and Jobs Act.
Identify the major international provisions of the new income tax laws.
Determine how the significant changes to international tax laws should be applied.
NASBA ID#: 112891