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Webinar

FDII and GILTI: Maximizing the good, minimizing the bad, and dealing with the ugly

Date:
Thursday, Nov. 15, 2018
Time:
11 a.m. - 12 p.m. EST
How will the proposed regulations for the global intangible low taxed income (GILTI) impact you and your business? Can you take advantage of the foreign-derived intangible income (FDII) deduction? View our on-demand webinar to learn more.

Image of two business women reviewing documents, with an open laptop in the foreground.The Tax Cuts and Jobs Act (TCJA) included two new code sections relevant to internationally active companies: a deduction under Section 250 for Foreign Derived Intangible Income (FDII) and an income inclusion under Sec. 951A for Global Intangible Low Taxed Income (GILTI). The deduction and the income inclusion both rely on a calculation of Qualified Business Asset Investment (QBAI), requiring detailed calculations of tangible fixed assets that companies may not be currently tracking.

The Treasury Department and IRS have issued the first round of proposed regulations in an attempt to answer many of the difficult questions raised by GILTI, but proposed regulations are still pending for FDII. View our on-demand webinar and learn from our experts the most significant aspects of FDII and GILTI and the proposed regulations.

At the conclusion of this session, participants will be able to:

Presenters

Plante & Moran, PLLC, 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or by visiting the website: www.nasba.org

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