International Aspects of Tax Cuts and Jobs Act (2017)
September 17, 2019
Attorney Maria-Soledad Otero will present a session titled "International Aspects of Tax Cuts and Jobs Act (2017)" discussing the deduction for Foreign Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI). The presentation will provide an overview of FDII and GILTI deductions, basic equations and definitions, and apportionment, as well as a deeper dive into components of Foreign Derived Deduction Eligible Income (FDDEI) transactions. Examples of allocation and apportionment, fact patterns and planning concepts further enhance the presentation, providing a valuable resource for anyone with FDII.