Tax reform continues to be a large driver in where companies determine to spend their capex and R&D dollars. Companies are evaluating changes to entity structure: C corporation vs. sole proprietorship vs. S corporation vs. partnership. The lower corporate tax rate and benefits from the new export deduction (FDII) are evaluated against needs for cash and the Section 199A deduction in the non-corporate structures. Evolving GILTI rules along with foreign country tax rules changes are also driving the evaluation on what countries companies expand into, type of entity, and how much of an investment.
At the end of this session, you should be able to:
- Discuss the proposed FDII regulations and requirements to meet the new FDII deduction; and
- Discuss the proposed GILTI regulations and interplay with foreign tax credits and incremental U.S. taxation.
This complementary webinar is designed for CFOs, controllers, financial managers, board members, and other decision makers in the manufacturing and distribution industries.
11 a.m. - 12 p.m. Central
Recommended CPE: 1 credit Taxes
Program level: Overview
Advance preparation: None
Delivery method: Internet-Based Live