Business Trends: International Tax: Inbound & Outbound Considerations Under New Section 199A


Course Description
New section 199A provides a potential 20% deduction for qualified business income (“QBI”). This deduction can be claimed by both domestic and foreign taxpayers. Please join us for a discussion of this new provision.

Learning Objectives:

  • Outline the new section 199A deduction, including a general overview of the operative rules and the various limitations
  • Identify how the sourcing rules interact with the new section 199A deduction
  • Review how the new section 199A deduction may effect both foreign taxpayers conducting business in the US and domestic taxpayers conducting business abroad

Adam Sweet, JD, LLM, Principal

Adam has extensive knowledge in the area of partnership tax, including interpreting partnership agreements, allocation and distribution provisions, and issuing profits interests. He is also experienced with both the buying and selling sides of domestic and foreign joint ventures, as well as a variety of IRS controversy matters, including IRS exams and appeals hearings.

Aaron Boyer, 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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