On-Demand


5.5 CPE

International Taxation: Outbound Transactions

On-Demand
5.5 CPE

Learning Objectives

Identify new foreign dividends received deduction;Recall the new Global Intangible Low-Tax Income basket;Identify the Foreign Derived Intangible Income deduction;Recall the Base Erosion Anti-Abuse Tax;Identify the various types of Section 956 investments in U.S. property;Apply the exceptions to Section 956;Calculate Section 956;Apply Section 960(c);Identify when E&P becomes PTI;Determine the tax consequences upon a distribution of PTI;Identify the impact PTI has on outside tax basis in CFC stock;Determine when Section 1248 applies;How section 1248 is calculated.

Major Topics

GILTI;FDII;BEAT;DRD;Section 965;Section 956 – types;Calculation;960(c);Section 959 - PTI distributions and implications;Section 1248 applicability;Section 1248 calculations

CPE Credits Available

5.5 CPE
5.5
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Tax
  • Taxation

Prerequisites

None

Advanced Preparation

None

Provider

AICPA

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