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Withum gilti

TAX REFORM INCENTIVES AND PENALTIES: A CLOSER LOOK AT GILTI

Cost Free
Presentation Length 1.0 hour

Recorded DateDecember 18, 2018
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

In this class we will look take a closer look at the Global Intangible Low Taxed Income (GILTI) provisions and understand which U.S. taxpayers will be impacted by this and how. We will review how the GILTI inclusion is calculated and how it is taxed. And we will identify several structuring alternatives for individuals to avoid the harsh impact of GILTI. We will also talk about Foreign Derived Intangible Income (FDII), how it is computed and who can benefit from it.
 

Learning Objectives

  • Identify taxpayers that will be impacted Global Intangible Low Taxed Income.

  • Understand how to compute the GILTI Inclusion and how it is taxed.

  • Identify potential planning ideas to mitigate the impact of GILTI on certain taxpayers.

  • Understand what Foreign Derived Intangible Income is and how it is taxed.

  • Identify which taxpayers will get a benefit from FDII.

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Chaya Siegfried

WithumSmith+Brown, PC
Lead, Withum's International Business Tax
[email protected]
(732) 759-6835

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Chaya is the Lead of Withum’s International Business Tax with more than ten years of professional experience, including public accounting and private industry. She has expertise in advising U.S. and foreign multinational companies on their international operations’ tax implications and coordinating U.S. tax laws with foreign tax laws to develop an optimal worldwide tax strategy.

Chaya is fluent in the rules and regulations regarding controlled foreign corporations, PFICs, withholding taxes, income tax treaty analysis, check-the-box planning, FIRPTA, and foreign informational reporting forms. She is responsible for a variety of assignments with domestic and international companies, including tax due diligence, tax compliance, tax provision, and uncertain tax positions; global tax minimization planning; subpart F analysis and computation; foreign tax credit studies; earnings and profit studies; acquisitions and dispositions of operating units; and other related matters.

She formerly worked for PwC and global hedge fund Caxton Associates.

Chaya is a licensed CPA in the State of New York. She received her MST degree in Taxation from Golden Gate University and her Bachelor of Science degree in Business Administration from the State University of New York.

About Our Presenter

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Withum is a forward-thinking, technology-driven advisory and accounting firm, committed to helping clients be more profitable, efficient and productive in the modern business landscape. With office locations in major cities and financial centers across the country, and as an independent member of HLB, the global advisory and accounting network, Withum serves businesses and individuals on a local-to-global scale. Our professionals provide the expert advice and innovation solutions you need to Be in a Position of StrengthSM in today’s fast-paced, tech-driven world.