Tax Cuts and Jobs Act International Tax Provisions

Overview

The Tax Cuts and Jobs Act of 2017 was a significant change to the U.S. tax code. The Tax Cuts and Jobs Act is organized into four primary sections: Individual Tax Reform, Business Tax Reform, Exempt Organizations, and International provisions. This is an updated course for 2019 that will provide a thorough review of the International Tax Provisions portion of the Tax Cuts and Jobs Act Bill (H.R.1) and it also includes the provisions that have changed for 2019 for International Tax Provisions.

Part 1 of this course will provide a summary description of all provisions referenced in the Tax Cuts and Jobs Act for the International Tax Provisions section. It will identify which sections changed for 2018 and which were updated for 2019. Each provision will reference a more detailed description of the provision in Part 2 of this course. The detailed description will review the pre-2018 law, provide a detailed description of the changes for 2018, and identify the effective date that the provision became effective.

Learning Objectives

Students who successfully complete this course will be able to:

  • review the International Tax Provisions section of the Tax Cuts and Jobs Act and identify 2018 and 2019 changes
  • recognize the tax rate changes associated with Subpart F
  • identify the changes to foreign income taxation
  • recognize where to find more information about these topics

Designed For

CPAs, EAs, and other tax professionals

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