This CPE self-study course covers the other major areas of U.S. international tax reform such as dividends received deduction (DRD), Global Intangible Low-Taxed Income (GILTI), Base Erosion and Anti-abuse Tax (BEAT), Foreign-Derived Intangible Income (FDII), and Section 965. It then details Section 956, investment in U.S. property by a Controlled Foreign Corporation (CFC). Finally, it covers Section 959, previously taxed income.
Discussion will also focus on general operating rules, consequences of previously taxed income ( PTI) distributions, and successor rules. Finally, this module will cover section 1248 applicability in bother taxable and non-taxable transactions with examples.
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.