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

Date(s):
Description:
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
 
To view this content after you purchase it, log in to your member profile on the D.C. Bar website and select My Online Courses.
 
Speakers:
  • 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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