Individual Internat'l Income Taxation & Compliance Post-TCJA - McDermott

Individual International Income Taxation and Compliance Post-TCJA

Overview


Daniel Bell spoke as part of an expert a panel on a recorded eCLE presentation for the ABA Section of Section of Real Property, Trust and Estate Law.

The panel explored and explained foundational US international tax concepts such as how to determine whether a foreign corporation is a Controlled Foreign Corporation (CFC), the consequences of CFC status for US shareholders of CFCs (including the new GILTI tax and Subpart F rules), considerations for individual US taxpayers and whether to elect to be taxed as a corporation under Section 962, and note international information and compliance forms that may be filed with a US individual’s or trusts’ US income tax return (including new requirements post-TCJA).

For more information on the event, please click here.

Dig Deeper

Nashville, TN / Speaking Engagements / October 23–25, 2023

2023 Paul J. Hartman State and Local Tax Forum

Washington, DC / Speaking Engagements / September 29–30, 2023

2023 National Association of State Bar Tax Sections (NASBTS) Annual Conference

New York, NY / Speaking Engagements / July 18, 2023

Considerations in Structuring Outbound Investments by U.S. Persons

Webinar / ThoughtLeaders 4 Private Client / June 26, 2023

Navigating Sudden Wealth Syndrome

Washington, DC / Speaking Engagements / June 21–25, 2023

ACTEC 2023 Summer Meeting

Boston, MA / McDermott Event / June 13, 2023

Private Client Roundtable

Get In Touch