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ON DEMAND: International Tax Series: GILTI High-Tax Exception Final Regulations

Credit: 0 Credit Hours
Run Time: 70 Minutes
**This is a previously recorded program, originally recorded on October 22, 2020.
The final regulations governing the high-tax exception to GILTI made significant changes from the proposed rules and allowed taxpayers to rely on the final rules for prior years.  The high-tax exception can provide a significant benefit to some taxpayers, but whether electing the exception is beneficial depends on complex interactions with other provisions, especially the foreign tax credit limitation.  The panel will discuss the operation of the new rules, including the potential benefits, traps for the unwary, and open questions that remain.
Sponsored by: International Tax Committee of the D.C. Bar Taxation Community
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  • Rose Jenkins, KPMG LLP
  • Lindsay Kitzinger, Covington & Burling LLP
  • Dan McCall, Deputy Associate Chief Counsel International (Technical), Internal Revenue Service 
On Demand Registration Fees:
$0  D.C. Bar Community Member - Premium
$15 D.C. Bar Law Student Community Member
$20 D.C. Bar Community Member
$20 Government/Nonprofit
$40 D.C. Bar Member
$60 Non-member
Please select Individual Registration to register.

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