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This course will delve into the global intangible low tax income (GILTI) regime that takes effect for many taxpayers in tax year 2018 and how it has evolved over the last year. We will provide an overview of the final 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 outline strategies to mitigate potential tax consequences.
Understand the overall GILTI taxation mechanism.
Explain the key provisions and definitions in the GILTI final regulations.
Compute GILTI and its tax impacts.
Understand strategies to mitigate the potential tax consequences of GILTI.