- Wednesday, April 21, 2021; 2-3 p.m. EDT
- Anticipated CPE:
- Tax, 1
Foreign tax credits final regulations have introduced several changes for calculating your FTC limitation, and updates to anti-deferral regulations add complexity. Join our international tax experts for a webinar to ensure you’re up to date.
During this webinar, our international tax experts will address the most significant aspects of these regulation changes, their most frequently received questions, and examples to help ensure you’re following these updates accurately.
- Define specific rule changes to allocations of R&D, stewardship, and interest expense allocations.
- Determine the differences in treatment of intercompany payments in branch basket rules between sourcing and basketing of foreign source income.
- Understand necessary separate loss limitation tracking and impact on creditability.
- Understand GILTI and Subpart F coordination provisions, particularly regarding the high-tax exception and its impact on partnership- and private-equity-owned structures.
For more information regarding program cancellation policies, please visit our webinar website or contact our offices at 248-352-2500.
Staff wishing to express complaints regarding this training should contact the Learning Team at 248-223-3881.
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.