Events

Taxation

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.  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.  These topics will be covered through a series of worked examples.

Taxation

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.

Taxation

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.

Taxation

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

Labor and Employment Law | Taxation

Webinar: COVID-19: Tax & Employment Implications Affecting Employers

This webinar will focus on how employers can identify the various, interrelated employment and tax issues arising from the pandemic and its related new legislation, manage their workplaces accordingly, and make the best business decisions from a tax and employment perspective.  

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.

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