Skip to Content

FDII benefit updates: Navigating the proposed regulations and maximizing tax savings on foreign income

Thursday, July 11, 2019
2 p.m. - 3 p.m. EDT

With the new FDII deduction, are you wondering how to maximize your tax savings using the deduction? Join our webinar to learn how to calculate the FDII deduction, determine what income qualifies, and understand your tax-planning opportunities.

Male and female business colleagues discussing FDII with an international map in the background.

The Tax Cuts and Jobs Act (TCJA) included a new tax-savings opportunity relevant to internationally active companies: a deduction under Section 250 for foreign-derived intangible income, commonly referred to as FDII. The FDII deduction applies in general to U.S. C corporations with sales of tangible personal property, sales or licenses of intangible property, or sales of services to non-U.S. customers and/or customers located outside the United States.

The Treasury Department and IRS have issued the proposed regulations on FDII, which provide further clarity on how taxpayers determine and compute the FDII benefit. Taxpayers now have valuable insight into what types of documentation and internal processes may be required to substantiate the FDII benefit. An understanding of the proposed regulations and available planning opportunities are critical in preparing taxpayers to take advantage of the tax savings with the FDII deduction.

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



Related Thinking

Aerial view of Washington D.C. at dusk.
June 6, 2024

4 ways to monetize Inflation Reduction Act tax credits

Article 7 min read
Professionals on steps
May 17, 2024

OECD Pillar 2 tax framework will take effect in many countries in 2024

10 min read
Two business professionals standing on the stairs of a government building discussing OECD transfer pricing rules.
April 30, 2024

How Brazil’s adoption of OECD transfer pricing rules will impact international business

Webinar 1 hour watch