IPT Webinar DLN409: State Treatment Foreign Sourced Income

IPT Webinar DLN409: State Treatment Foreign Sourced Income
IPT Webinar DLN409: State Treatment of Foreign Sourced Income
June 24, 2020
11-12 PM EST

For businesses with an international presence, the inclusion of global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII) in the tax base, along with sales factor impact, still remains a question mark in a number of states. During this session the speakers will discuss recent developments related to the state treatment of the GILTI and FDII. Additionally, the speakers will address the deductibility of foreign dividends for state purposes, the state impact of distributing foreign earnings that were previously taxed under IRC Sec. 965 and other nuisances associated with foreign sourced income such as worldwide combined filings.

Learning Objectives:
• Identify various state legislative and administrative response to GILTI and FDII
• Explain the impact of foreign source income on the apportionment factor
• Recognize state implications associated with distributing foreign earnings that were previously taxed for federal tax purposes
• Recognize the availability of state dividend received deduction or income exclusion for foreign dividends

Speakers:
Alysse McLoughlin, Esq. 
Partner
McDermott Will & Emery LLP 
New York, NY

Snowden Rives
Senior Manager
Deloitte Tax, LLP
Washington, DC

CPE: 1.2 hours

Members $50
Non Members $75

Registration Policies: Individuals must be registered, logged in separately, and answer attendance questions during the session to receive credit. 

Refunds and Cancellations: Requests for refunds must be received in writing by e-mail to cwebb@ipt.org by June  23, 2020 and will be subject to a $25 cancellation fee. Substitutions may be made up to June 23, 2020  for a $25 processing fee. No refunds will be granted after June 23, 2020.  Concerns should be sent to the Institute for Professionals in Taxation at cwebb@ipt.org or by calling 404-240-2300.  

CPE: Participants can earn 1.2 CPE credit in taxes and CMI/CCIPs will earn 1.2 hours towards renewing their designation. 

Additional Information
Prerequisites: Basic Familiarity with Income Tax
Advanced Preparation: None
Program Level: Intermediate
Delivery Method: Group Internet Based
 
This program is sponsored by the Institute for Professionals in Taxation®. The Institute for Professionals in Taxation® 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.learningmarket.org. In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been based on a 50- minute hour.
When
6/24/2020
Where
Distance Learning Atlanta, GA
Online registration not available.

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