GILTII and FDII Structuring Multinational Businesses – Video Self Study Course

Course Description

This course provides a detailed review of United States tax considerations for American taxpayers engaged in foreign business activities.

NOTE - This is a Video Self-Study Course

Learning Objectives

Upon successful completion of this course participant should be able to be complete the following objectives:

• Learn how foreign entities are classified for U.S. tax purposes
• Learn how to determine whether a foreign corporation is a controlled foreign corporation subject to GILTI/Subpart F rules
• Understand how GILTI and Subpart F provisions create current inclusions for U.S. shareholder
• Recognize the potential benefits of U.S. incorporation for foreign activities based on the FDII deduction
• Understand how to determine the best option for structuring foreign activities

CPE Credits: 2 CPE for CPAs and EAs

Level: Basic

Instructional Method: Self-Study

NASBA Field of Study: Taxes

Program Prerequisites: None

Advanced Preparation: None

Revision Date: March 17, 2024