Date: April 28, 2023
Time: 12 – 1 p.m. PT
International Tax Lunch will cover a variety of topics related to Form 5471. Scheduled for the last Friday of each month, be sure to register for them all! Key search term: ITL
May 2023: Attribution Rules
June 2023: Filing Categories
July 2023: Exceptions, Exemptions
August 2023: Subpart F Income
September 2023: Global Intangible Low-Taxed Income
October 2023: Income Distributions
November 2023: CFC's and Foreign Tax Credit
January 2024: Restructuring, Reorganizing, and Liquidation
February 2024: The Section 962 Election
March 2024: CFC's Compared to Other Structure Choices
Are you required to file Form 5471? This session is an overview of the rules that determine whether you are required to file Form 5471 and for which category. We cover what it means to be a United States shareholder when a corporation is a controlled foreign corporation and how you compute how much stock you own in a foreign corporation. Finally, we review situations where you might have a filing requirement, but an exemption exists to excuse you from filing Form 5471. Each topic is covered in depth in one of the following three sessions.
1000001920-116783
CPAs, tax preparers and advisors who what to stay current on the latest developments on international tax issues.
Taxes
Overview
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