Tax Cuts and Jobs Act International Tax Provisions

Overview

The 2018 Tax Cuts and Jobs Act represents a sea change to the federal tax code. One of its main four sections covers international tax provisions. This course provides an in-depth explanation of post-TCJA tax rules and emphasizes the changes these rules represent.

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, tax practitioners, attorneys

Prerequisites

Basic understanding of the federal tax code and its provisions related to international tax

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