Guide to Global Intangible Low-Taxed Income (Section 951A) Webcast | 4203816A

Course Details

Date

Friday, August 14, 2020

9:00am – 10:00am
(Registration: 8:30am)

Field of Study

Taxation

Course Number

4203816A

CPE Credit

1 hour CPE credit

Level of Knowledge

Overview

Vendor

CalCPA Education Foundation

Prerequisites

None.

Description




U.S. shareholders of foreign corporations have a new pass-through income category to contend with: GILTI. Except for capital-intensive companies, this has the effect of making foreign operating income immediately taxable to U.S. shareholders. This session explores the new rules. What is GILTI? How will it affect U.S. shareholders? What countermeasures are available?

Highlights




*Section 951A
*U.S. shareholders of foreign corporations

Objectives




*Identify Section 951A rules and filing requirements
*Determine whether foreign income is susceptible to GILTI requirements

Designed For




Lawyers andCPAs

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$37.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$50.00
Your Price $50.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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