Skip to Content

GILTI: The new era of global taxation and planning

Presented By:
Steve Schnepel Randall Janiczek Robert Malmstadt
Date:
Wednesday, July 24, 2019
Time:
2 p.m. - 3 p.m. EDT
view on-demand

How will the new GILTI income inclusion impact your U.S. tax liability? How can you minimize or eliminate your GILTI inclusion to reduce your U.S. tax liability? Join our webinar to learn more.

Group of business colleagues walking on a globe designed pavement.

The Tax Cuts and Jobs Act (TCJA) added a new income inclusion under Section 951A for global intangible low-taxed income (GILTI) that introduces the possibility for additional U.S. taxation of worldwide income. The income inclusion is a complex calculation and may require a detailed analysis of tangible fixed assets to determine the amount of qualified business asset investment (QBAI) a taxpayer can benefit from.

This webinar will focus on the significant aspects of the GILTI income inclusion and additional global tax-planning considerations for taxpayers.

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

  •  Understand the components and computation of the GILTI income inclusion on controlled foreign corporation income.
  •  Understand the calculation of U.S. tax on GILTI income and the corresponding GILTI foreign tax credit.
  •  Assess how to limit GILTI income as part of an overall global tax-planning strategy.
  •  Consider advantageous future tax-structuring alternatives for U.S.-owned foreign corporations.

Presenters:

  •  Steve Schnepel, international tax partner
  •  Randall Janiczek, international tax partner
  •  Robert Malmstadt, international tax manager

Related Thinking

Two tax professionals looking at a mobile phone and walking up stairs.
February 8, 2024

India tax change: Royalty and FTS withholding rates increased

Article 3 min read
Business professionals researching and learning about international tax updates.
December 14, 2023

International updates: Tax news and other global updates for Q4 2023

Article 9 min read
Business professionals attending Plante Moran's webinar CPE sessions to help their organizations kickstart year-end planning.
Nov. 29-Dec. 12, 2023

2023 Year-End Webinar Series

Webinar 6 hour watch