International Tax Fundamentals: Subpart F and GILTI Essentials

Learn the foundational rules of Subpart F income and GILTI, including how U.S. shareholders calculate and report inclusions from controlled foreign corporations.

Learning Outcomes

Upon completion of this session, participants will be able to identify, analyze, and apply the foundational mechanics of Subpart F and GILTI, including CFC ownership attribution, tested income calculations, and high-tax exclusion elections.

Who Should Attend

Tax directors, corporate tax managers, controllers, and in-house counsel responsible for international tax compliance and planning.

Instructor

Presented by a senior practitioner with extensive experience advising multinational and domestic corporations on these issues.

General Session Information

This session combines lecture and case studies to reinforce the foundational mechanics of Subpart F and GILTI, including CFC ownership attribution, tested income calculations, and high-tax exclusion elections.

CPE Credits

2.0 CPE credits in Taxes. Delivery method: Group Internet Based.

Length of Session

Approximately 2 hours, including a Q&A segment.

Prerequisites

A working knowledge of corporate tax fundamentals is recommended. No advance preparation is required.

Terms & Conditions

Registration is subject to TEI's standard cancellation and substitution policy. See checkout for full terms.