Disruption
Format
Video
Level
Intermediate
Duration
1h 15m
This video helps organisations and practitioners understand when US filings are required.
£45.00
VAT calculated on checkout
Schedule F of the Form 990 has a list of trigger questions related to potential foreign filing an exempt organization may need to file with the Form 990 or Form 990-T, however, there are not clear instructions for when the filings will apply. Furthermore, many of the US international tax provisions do not contemplate exempt organizations and thus reviewing the foreign filing instructions can be difficult to understand when a filing is needed.
This video helps organisations and practitioners understand when US filings are required. In addition, the video covers the TCJA 2017 and how GILTI and the changes in the controlled foreign corporation may affect the reporting obligations of organizations with foreign investments (including foreign program entities). We briefly cover the rules under Sec. 965 for fiscal year end taxpayers.
All learning resources available in the CGMA Store qualify for CPD for CIMA members.
Prerequisites: | Basic knowledge of not-for-profit operations, auditing, accounting and/or compliance requirements. General experience working in, or auditing, not-for-profits, including those NFPs audited under GAGAS. |
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Programme level: | Intermediate |
Duration: | 1h 15m |
Format: | Video |
Access: | This is a digital product. You will have access to the content for a year after purchase date. |
£45.00
VAT calculated on checkout