The US Tax Reform’s GILTI Provisions: A Webinar

The US Tax Reform’s GILTI Provisions: A Webinar

We’re excited to announce the launch of the third webinar as part of the US “Confiscation Tax” series.

It will happen on Tuesday, February 19th at 12:00 London GMT and will focus on the 2017 US tax reform’s GILTI provision.

For those of you who are not as well versed on US tax issues, below is some background information on GILTI.

The US’s Tax Cuts and Jobs Act (TCJA) of 2017 introduced a wide array of new and relatively complex rules to the American tax code. One of these is the tax provision on Global Intangible Low-Taxed Income (GILTI), which requires a US shareholder of any Controlled Foreign Corporation (CFC) to include its pro rata share of GILTI in its annual reportable Gross Income. This specific tax applies to the GILTI of 10% or greater US taxpayer shareholders of a CFC.

This should be a great follow-up to our past webinars on the US Transition Tax and S.877A Expatriation Tax, so make sure not to miss it.

REGISTER HERE

We look forward to hosting you in a few weeks!

Submit Your GILTI Questions

As usual, our experts are eager to receive your toughest questions and provide you with much needed answers.

Plenty of general issues will be covered, including:

  • How does the IRS define Global Intangible Low-Taxed Income (GILTI)?
  • Who does the GILTI provision apply to?
  • What is GILTI intended to do?
  • How is GILTI calculated?
  • What are the main deductions that are related to GILTI?
  • How does GILTI interact with the Foreign Derived Intangible Income (FDII), another new component of the US tax reform of 2017?
  • In your opinion, how will GILTI impact the rest of the world outside of the US?
  • And plenty more!

If you’d like to add a question or two to those mentioned above, please feel free to submit them in the pertinent forum linked to here.

SUBMIT YOUR QUESTIONS

Our GILTI Tax Provision Experts

John Richardson, Lawyer, Toronto, CanadaJohn Richardson, Lawyer, Toronto, Canada

John Richardson is a Toronto, Canada based lawyer. He provides advice and assistance for US citizens and Green card holders who do not reside in the United States. He specializes in US citizenship relinquishment, Green Card expatriation and assisting US persons with their compliance obligations. You can contact him on his website www.citizenshipsolutions.ca.
 

Dr. Karen Alpert, Finance Lecturer, University of Queensland Business School, AustraliaDr. Karen Alpert, Finance Lecturer, University of Queensland Business School, Australia

Dr. Karen Alpert lectures Finance at the University of Queensland Business School in Australia. Dr. Alpert’s qualifications include a PhD in Finance (University of Queensland), Masters in Tax (University of Southern California) and MBA (University of California, Berkeley). Her research explores the impact of taxation and government regulation on financial decision-making.

Hope you can join us on the 19th!

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