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Taxcutandjob withium

TAX CUTS AND JOB ACTS - INTERNATIONAL TAX PROVISIONS

This course was previously offered at 1 CPE and has been expanded.
Cost Free
CPE Credits 1.5 hours
1 hour for EAs (Federal Tax Update)
Course Id# - HURS9-U-00252-18-O
Subject Area Taxes
Course Level Basic
Instructional Method Group Internet Based
Prerequisites None
Advanced Preparation None
Course Description

Overview of the changes to the taxation of international tax activities under the Tax Cuts and Jobs Act. The course will include a discussion of the shift to territorial system of taxation, transition tax or mandatory deemed repatriation, Global Intangible Low Tax Income (GILTI), Foreign Derived Intangible Income (FDII), Base Erosion Anti-Avoidance Tax (BEAT), and other miscellaneous provisions impacting the taxation of international activities.
 

Learning Objectives

  • Identify taxpayers that will be impacted by the transition tax under Section 965.

  • Understand what Global Intangible Low Tax Income is and how it is taxed.

  • Understand what Foreign Derived Intangible Income is and how it is taxed.

  • Identify which taxpayers are impacted by the new Base Erosion Anti-Avoidance Tax.

  • Understand several of the miscellaneous provisions that impact the taxation of International activities.

Linkedin

Chaya Siegfried, CPA, MST

WithumSmith+Brown, PC
Lead, Withum’s International Business Tax
csiegfried@withum.com
(732) 759-6835

Withum

Chaya is the Lead of Withum’s International Business Tax with more than 10 years professional experience, including public accounting and private industry. She has expertise in advising U.S. and foreign multinational companies on the tax implications of their international operations as well as coordinating U.S. tax laws with foreign tax laws to develop an optimal worldwide tax strategy.

Chaya is fluent in the rules and regulations regarding controlled foreign corporations, PFICs, withholding taxes, income tax treaty analysis, check-the-box planning, FIRPTA, and foreign informational reporting forms. She is responsible for a variety of assignments with domestic and international companies, including tax due diligence, tax compliance, tax provision and uncertain tax positions; global tax minimization planning; subpart F analysis and computation; foreign tax credit studies; earnings and profit studies; acquisitions and dispositions of operating units; and other related matters.

She formerly worked for PwC and global hedge fund Caxton Associates.

Chaya is a licensed CPA in the State of New York. She received her MST degree in Taxation from Golden Gate University and her Bachelor of Science degree in Business Administration from the State University of New York.

Handout Materials
Presentation Slides
Additional Materials
Webinar FAQs
Frequently Asked Questions
  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • Multiple attendees: In order to receive CPE for multiple attendees, ensure that at least one person signs up for the webinar. At the completion of the webinar a proctor form is provided. Alternatively, you may also login to your account following the webinar and click on the MY ACCOUNT button where you will find a link to the proctor letter.
Nasba

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

Irs

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Withum
A full-service accounting and consulting firm, WithumSmith+Brown (Withum) is well versed in the disciplines relevant to doing business in today's world. Since 1974, the Firm has continued to grow in breadth and depth of experience and expertise, providing an elite level of service and quality to private and publicly held companies. Serving some of the best companies across the Mid-Atlantic region and worldwide, WithumSmith+Brown offers a variety of services and specialized support to more than 13 major industry sectors. Withum employs a staff of approximately 800 with more than 550 professionals and almost 400 CPAs providing accounting, audit, tax and business consulting services. In addition, we now have 14 offices located across 6 states and Grand Cayman.