Guide to Global Intangible Low-Taxed Income (Section 951A) Webcast | 4203816A
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?
*U.S. shareholders of foreign corporations
*Identify Section 951A rules and filing requirements
*Determine whether foreign income is susceptible to GILTI requirements
Applicable if you are a HSCPA member in good standing.
Applicable if you are not a HSCPA member.