Working with the Major Elements of the New U.S. Federal International Regime
Live Webinar on Tuesday, July 24, 2018 and Thursday, September 27, 2018 (Earn 1.5 CPE/CLE Credits)
United States Time Zones:
1:00 p.m. – 2:15 p.m. EDT / 12:00 p.m. – 1:15 p.m. CDT / 11:00 a.m. – 12:15 a.m. MDT / 10:00 a.m. – 11:15 a.m. PDT
This webinar is presented at a basic to intermediate level. The webinar is designed for tax professionals working as outside international tax advisors and for tax and financial executives and staff employed by domestic corporations with current or future foreign operations.
Selected Topics from the Tax Cuts and Jobs Act of 2017 (TCJA) are covered in typical structural and transactional settings. The provisions of TCJA covered from a practical perspective include:
- Transitional Inclusion of Post 1986 Accumulated Foreign Earnings of PFICs (Sec. 965)
- Inclusion of Global Intangible Low Taxed Income of CFCs (GILTI, Sec. 951A)
- Deduction (37.5%) of Foreign Derived Intangible Income by Domestic Corporations (FDII, Sec. 250)
- Base Erosion Minimum Tax (BEAT, Sec. 59A)
A working knowledge of the above international provisions of TCJA form the essential framework for planning and compliance of overseas operations in 2018 and beyond.
Level: Basic to Intermediate
Delivery Method: Group-Internet Based Live
Recommended CPE/CLE Credit: 1.5 Credit
Field of Study: Taxes
Prerequisites: An introductory course on international taxes and a working knowledge of international transactions
Advance Preparations: None
Who Should Attend: This webinar is for CPAs, tax executives, accountants, tax attorneys and financial executives.
William K. Norman is a Partner in the law firm of Ord & Norman in Los Angeles, California and is a Coordinator of its Private Client and International Business Transactions Departments. He is also a member of the firm’s Tax Litigation and Controversy Group. He is a Certified Specialist in Taxation Law. In his practice, he focuses on the counseling of clients in cross border business transactions, cross border real estate investment structures, personal wealth planning for the multinational family, offshore voluntary disclosures, expatriation's of U.S. citizens and green card holders, use of trusts by multinational families, and representation of taxpayers before the IRS and the Tax Court. Mr. Norman received an A.B. degree in economics from the University of California at Berkeley, a J.D. degree from the University of California and an LL.M. (in taxation) degree from New York University School of Law. He is a senior adjunct professor in the Graduate School of Taxation, Golden Gate University. He is immediate past chair of STEP-LA Branch. He has appeared as a speaker and seminar leader at the USC Tax Institute and the New York University Tax Institute. In June of 2008, the Taxation Section of the Los Angeles County Bar Association presented the Dana Latham Award to him in recognition of his outstanding contributions to the field of taxation. For more information: