"1st Look" at International Taxation Ramifications with the Tax Cuts and Jobs Act
A summary of the new tax law changes for international taxation
- Product Number: 2180542P01
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CLE Credits, earn up to:
2 substantive credits, 0 ethics credits CLE Credit Note -
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Product Description
Product Description
On December 22, 2017 the President signed the "Tax Cuts and Jobs Act"—which includes some of the most significant changes in 30 years in the U.S. tax laws affecting businesses with international operations and controlled foreign corporation rules. Expert faculty review the law which eliminates income deferral, introduces new foreign income classes, base erosion provisions, plus a retroactive 2017 repatriation tax which affects many foreign corporation shareholders. The program is designed to assist attorneys in understanding provisions that impact their clients.
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"1st Look" at Individual Tax Issues with the Tax Cuts and Jobs Act on February 7, 2018"1st Look" at the Impact on Family Law of the Tax Cuts and Jobs Act on February 8, 2018"1st Look" at the Ramifications for Tax-Exempt Organizations under the Tax Cuts and Jobs Act on February 13, 2018"1st Look" at Changes for Business with the Tax Cuts and Jobs Act on February 20, 2018 -
Agenda
Agenda & Materials
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9:00-9:10 am
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9:10 - 9:35 am
2017 Repatriation Tax
on demand video Add to CartWhich Shareholders are Affected
Tax Rates Applicable to This Tax
How the Tax Can be Paid -
9:35- 10:00 am
New Classes of Foreign Income
on demand video Add to CartGlobal Intangible Low-Taxed Income (GILTI); Foreign-Derived Intangible Income (FDII); Deductions for GILTI and FDII; Effective Tax Rates on GILTI and FDII; Formulas to Determine the Income, Deduction and Tax Rates -
10:00 - 10:25 am
Establishment of a Participation Exemption
on demand video Add to Cart100% Foreign-Source Dividend Deduction; To What Dividend Does This Apply; Dividends From Hybrid Entities; Foreign Tax Credit Disallowance -
10:25 - 10:50 am
Other Sweeping Changes to the Law
on demand video Add to CartModifications to the Foreign Tax Credit System; Modifications to Sub Part F Provisions; Prevention of Base Erosion Provisions; Repeal of Appreciated Property Transfers to Foreign Corporations; How these New Rules Effect Passive Foreign Investment Companies (PFIC) -
10:50 - 11:00 am
"Ask the Experts" Q&A Session
Please Note
MCLE webcasts are delivered completely online, underscoring their convenience and appeal. There are no published print materials. All written materials are available electronically only. They are posted 24 hours prior to the program and can be accessed, downloaded, or printed from your computer.
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- Faculty