The 2017 Act was the most significant change to the international provisions of the Internal Revenue Code ever. However, the changes did not end in 2017 as the IRS continues to issue voluminous regulations and other guidance.
These changes have turned international planning on its head. CPAs need to know these rules to properly advise their clients in the structuring of international operations and transactions.
Demonstrate an overall understanding of the changes that have occurred in 2017.
Provide a framework of analysis to advise clients with respect to international operations.
Recognize tools to assist clients regarding the international tax planning.
The change in tax rates
Provisions encouraging repatriation
The territorial aspects of the U.S. income tax
Other international tax revisions
CPA, financial professionals, and tax practitioners.