International Tax Issues in the Tax Reform Act of 2017 (Completed)

International tax issues were the driving force behind the Tax Cuts and Jobs Act of 2017. As with all tax legislation, the international provisions create winners, losers, and traps for the unwary. This two-hour CPE webinar with Robert Misey will help you to assist your clients that have activities crossing international borders. Now is the time to get up to speed on these critical changes and prepare your business or clients for 2018.

Who Should Attend
All CPAs, EAs, tax professionals and corporate tax and financial professionals who are involved in tax planning and compliance for cross border businesses.

Topics Covered

• Deemed repatriation of accumulated earnings at the end of 2017
• Changes to sourcing rules that can result in double taxation to U.S. manufacturers
• The base erosion rules
• The participation exemption for foreign-source dividends received by C corporations
• Passthrough provisions that impact the IC-DISC benefit
• Provisions to keep intangibles in the United States

Learning Objectives

• Identify and apply the international tax provisions of the Tax Cuts and Jobs Act of 2017
• Recognize and apply planning techniques to help your clients or business

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of federal international taxation issues.

Advance Preparation
None