International Tax Update

Speaker: Chaya Siegfried

Format

Video

Level

Update

Duration

1h 15m

During this video we have a high level overview of the changes including a discussion of Global Intangible Low Taxed Income (GILTI), Foreign Derived Intangible Income (FDII), Base Erosion Anti Avoidance Tax (BEAT), Foreign Tax Credit and more.

Learning outcomes

Identify what GILTI, BEAT and FDII are
Perform a basic GILTI Calcuation
Be familiar with the new filing requirements related to international activities
Identify planning opportunities for taxpayers with cross border activities

£35.00 (CIMA members only)

£45.00

VAT calculated on checkout

Product information

Overview

TCJA brought many significant changes to the International Tax arena. During this session we do a high level overview of the changes including a discussion of Global Intangible Low Taxed Income (GILTI), Foreign Derived Intangible Income (FDII), Base Erosion Anti Avoidance Tax (BEAT), Foreign Tax Credit and other changes. We will also discuss the new tax forms and recent guidance on how to calculate taxable income with this new provisions. And finally, we will discuss planning ideas for individuals and closely held businesses with international activities.

Professional development

All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:	None
Programme level:	Update
Duration:	1h 15m
Format:	Video
Access:	This is a digital product. You will have access to the content for 3 months after purchase date.

Return and refund policy

£35.00 (CIMA members only)

£45.00

VAT calculated on checkout

Speaker

Chaya Siegfried
Chaya Siegfried is a partner and leads the International Tax Business Services Group at Withum based in the NY tri-state area. She has more than 10 years professional experience, including public accounting and private industry. With expertise in advising U.S. and foreign multinational companies on the tax implications of their international operations as well as coordinating U.S. tax laws with foreign tax laws to develop an optimal worldwide tax strategy. Fluent in the rules and regulations regarding controlled foreign corporations, GILTI, PFICs, withholding taxes, income tax treaty analysis, check-the box planning, FDII, FIRPTA, and foreign informational reporting forms.

She leads her team in providing a variety of International Tax Services for domestic and international companies, including global tax minimization planning; tax due diligence, tax compliance, tax provision and uncertain tax positions; GILTI structuring ; subpart F analysis and computation; foreign tax credit studies; earnings and profit studies; acquisitions and dispositions of operating units; and other related matters.

Chaya formerly worked for PwC and global hedge fund Caxton Associates.

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