Business Trends: International Tax: GILTI Tax Regime & Planning Opportunities


Course Description
The Tax Cuts and Jobs Act brought many changes to U.S. taxpayers, including those who are shareholders in certain foreign corporations.

One major change involves Global Intangible Low-Taxed Income (GILTI), which requires US shareholders to include in US taxable income certain income of a foreign corporation regardless of whether cash is disturbed.

As a result of the new law US compliance related to foreign corporations has become significantly more complex. Additionally, the GILTI regime creates planning opportunities for both corporations and individuals that can significantly lower US tax liabilities.

Learning Objectives:
-  Review the GILTI calculation and recent IRS guidance
-  Discuss the GILTI tax effect on individuals and corporations
-  Compare various structuring and planning opportunities

Aaron Boyer, CPA, International Tax Manager
Aaron has nine years of private and public accounting experience and has spent a majority of his career assisting clients with FATCA and FDAP payment compliance, cross border entity structuring, tax treaty analysis, and U.S. international tax compliance. In addition Aaron has significant experience with U.S. partnership taxation, inpat/expat taxation, and IC-DISCs. He is located in the Minneapolis, MN office.

CPE Information
CPE Credits: 1
Field of Study: Taxes
Level of Knowledge: Basic
Delivery Method: Web-Based Group Session

Additional Information:
These are web-group seminars. No prerequisites or advanced preparation required. For information regarding refund, complaint and program cancellation policies, please contact Jason McKeever at 701.476.8773.

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