Are you GILTI? Basics and Computation For The Global Intangible Low Tax Income

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Description

Are you GILTI? Basics and Computation For The Global Intangible Low Tax Income
IRS Program #: X9QQU-T-01092-23-O
CTEC #: 6257-CE-0258
CE: 1 IRS & 1 CTEC credit
Speaker: Anuar Estefan

This session will discuss the rules of GILTI, which was enacted by the Tax Cuts Jobs Act (TCJA). Rules and mechanics of this new tax will be analyzed. Additionally, this presentation will go through the most common scenarios where GILTI applies. Additionally, this webinar will touch on various alternatives to reduce the impact of GILTI, including making an election under section 962 or the High Tax Exception.

Learning Objectives:

Understand rules and mechanics of GILTI.
Identify scenarios where GILTI applies.
Identify potential alternatives to reduce GILTI under an election 962.

Contributors

Anuar Estefan

Anuar Estafan's practice focuses on the international tax consequences of cross-border investments, in the planning, transactional, and controversy contexts. Mr. Estefan has broad experience with international tax planning, controversy and compliance, and commonly advises clients on a variety of U.S. international tax issues including the application of U.S. anti-deferral regimes, foreign tax credit planning, and tax treaty planning. Mr. Estefan has successfully represented clients in audits before federal and state tax authorities, and in litigation in Tax Court, working in cases involving international tax issues.

Mr. Estefan provides highly specialized advice and guidance to clients by designing corporate structures for U.S. investors doing business in Latin America, and foreign investors doing business in the U.S.

Mr. Estefan also advises multinational families with tax planning, succession planning and wealth preservation strategies.