Basics of International Taxation 2018 (2 day event)

Basics of International Taxation 2018 (2 day event)
Check the Description for More Information!
Why You Should Attend
In a global business environment, transactions with customers and suppliers often transcend national borders and investment and activities are frequently cross-border as well.   An understanding of the U.S. international tax rules--especially after enactment of the Tax Cuts and Jobs Act--is of paramount importance to a wide variety of tax and corporate professionals. 
This year’s program will be led by international tax experts and focuses on specific types of outbound and inbound investment and activities, and their U.S. tax consequences. Each panel will focus upon the issues raised by inbound and outbound investments and describe how the new U.S. tax rules address the issues raised. In particular, each panel will focus upon how these rules impact financings, mergers, acquisitions and other commercial activities. 
Topics Include
• How the changes made by the Tax Cuts and Jobs Act affect choice of entity decisions for U.S. and foreign
• The new 100% dividend exemption for domestic corporations owning foreign corporations
• Subpart F and new global intangible low-taxed income (“GILTI”) rules which cause U.S. shareholders in
   controlled foreign corporations (“CFCs”) to be subject to immediate U.S. tax
• Tax and reporting rules that apply to U.S. subsidiaries of foreign companies
• Background, purpose and history of foreign tax credits 
• The mechanics and significance of tax treaties
• Overview of the reporting and withholding requirements in international transactions
• Recognizing Passive Foreign Investment Companies (“PFICs”)

7/24/2018 9:00 AM - 7/25/2018 5:00 PM
Columbus Bar Association 175 South Third Street Suite 1100 Columbus, Ohio 43215