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Introduction to International Taxable Acquisitions and Dispositions

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Before and After TCJA
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  4:48PREVIEW: Introduction to International Taxable Acquisitions and Dispositions
  Before and After TCJA8:03
  TCJA Impacts9:09
  TCJA Territorial System10:24
  TCJA Rules/Regimes-GILTI7:24
Section 1248
  Section 1248: Overview8:01
  Section 1248: Provisions8:30
Section 338
  Section 338: Overview 5:23
  Section 338: Election in International Setting 10:08
  Section 338: Consistency Rules 6:31
Common Patterns
  Common Fact Patterns 10:00
  First Tier Foreign Target 5:26
  Lower Tier Foreign Target 5:16
CONCLUSION
  Other Considerations & Course Summary 12:48
Continuous Play
  International Taxable Acquisitions and Dispositions1:51:51
SUPPORTING MATERIALS
  Slides: International Taxable Acquisitions and DispositionsPDF
  International Taxable Acquisitions and Dispositions Glossary IndexPDF
REVIEW & TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam