Advanced International Tax Issues – GILTI Fundamentals

Instructor: Mary Beth Lougen, EA, USTCP
IRS Program Number: NMVBP-T-00113-18-O

This course will demystify the new global intangible low tax income (GILTI) regime that takes effect for many taxpayers in 2018. We will provide an overview of the regulations and their intent, define the new terms of art in the regulations, calculate GILTI, demonstrate how the regulations affect entities and individuals differently, and what strategies are available to mitigate potential tax consequences.

Learning Objectives:

• Identify what taxpayers are subject to GILTI taxation.
• Compare and contrast the taxation of entities and individuals under the GILTI regime.
• Understand the calculations of tested income.
• Describe potential strategies to mitigate GILTI taxation.

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