Events
Taxation
- Events
- Taxation
International Aspects of Tax Cuts and Jobs Act 2017 – Part II – Advising Clients Serving Foreign markets from a U.S. Base
TCAJA introduced two alternative tax regimes available to U.S. based businesses serving foreign markets.  The two regimes are the Foreign Derived Intangible Income (FDII) available only to domestic C corporations and Qualified Business Income (QBI) Deduction (§199A).  FDII offered a 13.125% effective corporate tax for C corporations.  QBI offers an effective rate of 29.6% to individuals and noncorporate owners of passthrough business entities.  These two essentially alternative and mutually exclusive concepts need to be considered by practitioners advising clients with foreign customers.  Both provisions with emphasis on FDII will be illustrated with worked examples reflecting the latest available guidance.
2019 Annual Meeting
Monterey Conference Center, Portola Hotel & Spa at Monterey Bay Two Portola Plaza, Monterey, CA, United StatesThe California Lawyers Association will be hosting its 2nd Annual Meeting on October 10th through the 12th, 2019 at Monterey Conference Center, Portola Hotel & Spa at Monterey Bay, Two Portola Plaza Monterey, CA 93940.
International Aspects of Tax Cuts and Jobs Act 2017 – Part III – Working and Planning with the New Participation Exemption (DRD) and Changes Foreign Tax Credit Regime and Previously Taxed Foreign Earnings and Profits
With deferral of U.S. income taxation of foreign earnings largely gone, a working knowledge of the new and changed mechanisms for elimination of double taxation is needed by tax practitioners. Â In addition to covering the new participation exemption and the many changes to the foreign tax credit regime, the webinar will cover changes to the allocation of expenses under the expanded basket system for the determination of limits on the crediting of foreign income tax, treatment of withholding taxes and distributions of previously taxed foreign earnings, allocation of distributions from foreign corporation among the various categories of previously taxed income and other earnings and profits and the election by U.S. individuals of C corporation treatment for inclusion of foreign earnings under Subpart F and GILTI under Section 962. Â These topics will be covered through a series of worked examples.
2019 Annual Meeting of the California Tax Bar and California Tax Policy Conference
Hyatt Regency Mission Bay 1441 Quivira Rd, San Diego, CaliforniaMake plans to join us for California’s foremost tax conference, the 2019 Annual Meeting of the California Tax Bar and California Tax Policy Conference! Satisfy your annual MCLE requirements in beautiful sunny San Diego while networking with key tax officials, fellow tax practitioners, colleagues and friends.
Webinar: Partnership Basics II: Drafting Partnership Allocations
Partnerships are an important part of United States tax administration and a major tax planning vehicle. This webinar is the second in a four-part series that will be a valuable introductory course on the partnership lifecycle. For experienced tax professionals seeking to grow their skills, this course will also be useful as a refresher course to partnership mechanics.
Webinar: FOIA for Tax Practitioners: How to Go Beyond the Administrative File
This program will explore the Freedom of Information act from the underlying black letter law to practical tips to securing information that helps provide transparency on the IRS and Treasury’s decision making process. Some of the topics covered include, how to file a FOIA request, what information is protected from Agency disclosure, the role 6103 plays in releasing information, what happens if an agency improperly denies an information request, and how to minimize your costs and burden while at the same time getting information that all Americans are entitled to.
Webinar: Dealing with the New Virtual Currency Question on Form 1040 Schedule 1
Major Topics Include:
• Definition of virtual currency.
• Notice 2014-21 that treats convertible virtual currency as property.
• Tax issues regarding virtual currency and overview and status of IRS guidance on these issues.
• Understanding the new virtual currency question on Form 1040 Schedule 1 and advising clients on it.
28th Annual Estate and Gift Tax Conference
Join us Thursday-Friday, March 12-13, 2020 for the 28th Annual Estate and Gift Tax Conference in San Francisco.
Webinar: Surviving an EDD Tax Audit
With the enactment of AB-5, tax attorneys should be prepared to guide their business clients on the new rules affecting the characterization of independent contractors. Moreover, they should be prepared for and know what to expect during an EDD employment tax audit. This webinar will provide specific tips to help attorneys understand the new rules, the EDD audit process in order to successfully represent their clients.
CalCPA Webinar: Partnership Basics III: Understanding Tax Basis Webcast
Partnerships are an important part of United States tax administration and a major tax planning vehicle. This webinar, the third in a four-part series, introduces tax issues and concepts for partnerships and is designed for both young and experienced tax professionals who need to remain sharp on partnership mechanics. C
We are committed to accessibility! Virtual events are equipped with closed captioning. To request an in-person accommodation, send us a note at accessibility@calawyers.org or contact us at 916-516-1760 for assistance.