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Course Details

Course Information
  • smart_display Format

    On-Demand

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Tax Preparer

Date & Time
  • event Date

    Thursday, December 5, 2024

  • schedule Time

    1:00 p.m. ET./10:00 a.m. PT

  • timer Program Length

    110 minutes

Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

$197.00
CPE
ALL

This webinar will provide an essential update on the international tax landscape post-election. Our panel of experienced international tax consultants will analyze the potential international tax policy and regulatory environment under the elected administration and composition of Congress post-election. We will also discuss the possible implications that this new environment could have on multinational taxpayers in the years to come.

Faculty

David Hemmerling
Managing Director
BDO USA

Mr. Hemmerling is the Managing Director, National Tax Office at BDO USA, LLP

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Tiffany Ippolito
Managing Director
BDO USA

Ms.Ippolito has over 15 years of experience in taxation, which includes over 12 years of public accounting experience providing international tax consulting and compliance services to multinational public and private companies. As part of BDO’s National Tax Office, she specializes in providing international tax consulting services to U.S. and foreign multinationals, including teaming with BDO's International Tax Services team, nationally, to help clients navigate international tax calculations and filings required under the Tax Cuts and Jobs Act, group reorganizations and restructurings, international mergers and acquisitions and due diligence, identifying international tax planning opportunities, managing internal and external risk, as well as monitoring pending U.S. international tax legislation.

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Description

The impact of the November 2024 elections on U.S. taxation is likely to be significant. The results could impact many areas of the U.S. rules surrounding the taxation of multinational taxpayers, such as the U.S. corporate and individual tax rates, global intangible low-tax income, the base erosion and anti-abuse tax, and foreign-derived intangible income, among others.

Also in flux is the state of expiring provisions under The Tax Cut and Jobs Act of 2017 (TCJA) and the United States’ participation in Pillar Two. With certainty, there will be legislation significantly impacting the future landscape of international taxation.

Listen as our panel of U.S. tax advisers provides insights into the 2024 election results (presidential and congressional) and how these will shape the landscape of international tax in the future.

Outline

  1. Introduction
  2. Election results
  3. OECD policies and Pillar Two
  4. International regulatory environment
  5. Expiring TCJA provisions
  6. The future of U.S. taxation
  7. Risks and opportunities for multinational taxpayers

Benefits

The panel will discuss these and other critical issues:

  • Election results (presidential and congressional) and immediate outcomes post-election 2024
  • Results and outcomes that could shape the international tax landscape in future years
  • Tax priorities of the elected administration and Congress
  • Risks and opportunities multinational taxpayers should be considering ahead of 2025

NASBA Details

Learning Objectives

After completing this course you should be able to:

  • Identify potential tax risks for multinational businesses considering the outcome of the 2024 elections
  • Determine the election's impact on OECD's policies
  • Ascertain planning opportunities that should be considered in light of the recent election
  • Decide how the results of the current presidential election might impact U.S. international tax policy

  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite: Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI, Subpart F, and the related Section 250 deductions.

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).