Partner Caroline H. Ngo will speak on ‘Tax Concerns of US Persons Investing or Operating Outside the US’ at the Practicing Law Institute’s (PLI) conference on the basics of international taxation, hosted in New York on July 24-25, 2018.
In a global business environment, transactions with customers and suppliers often transcend national borders and investment and activities are frequently cross-border as well. An understanding of the US international tax rules—especially after enactment of the Tax Cuts and Jobs Act—is of paramount importance to a wide variety of tax and corporate professionals.
The session on ‘Tax Concerns of US Persons Investing or Operating Outside the US’ will cover the following topics:
- Operating directly or through a disregarded entity
- As a US Shareholder in a CFC
- Subpart F and GILTI
- Foreign taxes
- Section 250 deduction
- Income eligible for dividend exemption.