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Webinar (CA): Guide to Global Intangible Low-Taxed Income (Section 951A)

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 rules. What is GILTI? How does it affect U.S. shareholders? What countermeasures are available?

Learning Objectives

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

Major Topics

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

Provider
California CPA Education Foundation
Course Level
Overview
CPE Field of Study
Accounting
1
Who Should Attend

CPAs and Lawyers.

Instructor(s)
Philip Hodgen
Prerequisites

None

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Jul 30, 2021
1:00 pm - 2:00 pm MDT
Location
Webinar
Total CPE Credits
1
Format
Webinar

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$39.00

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$49.00
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Webinar (CA): Guide to Global Intangible Low-Taxed Income (Section 951A)


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