Course Description
TCJA International Tax Provisions – 8 hr. CPE course
TCJA Review: International Tax Provisions provides a thorough review of the International Tax provisions of the Tax Cuts & Jobs Act. The course includes detailed discussion of the provisions that have been changed and the sections that were not changed with TCJA. Included in the discussion are sections on:
- Establishment of participation exemption system for taxation of foreign income
- Rules related to passive and mobile income
- Modification of Subpart F provisions
- Prevention of base erosion
- Provisions related to the possessions of the United States
- Other international reforms
Course Information
Course No. C005
Format: Online pdf (145 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: General understanding of federal income taxation
Advance Preparation:None
Level: Overview
CPE Credit: 8 hrs.
Field of Study: Taxes
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: March 2022
Objectives
Learning Objectives
After taking this course, participants will be able to:
- Review the International Tax Provisions section of the Tax Cuts and Jobs Act and identify which sections changed for 2018 and which were updated for 2022;
- Recognize the tax rate changes associated with Subpart F
- Identify the changes to foreign income taxation that were implemented with the Tax Cuts and Jobs Act
- Identify the effective dates for the International Tax Provisions portion of the Tax Cuts and Jobs Act.
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