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Upcoming Events › Taxation

July 2019

CalCPA Webinar: Finalized Centralized Partnership Audit Regime Regulations: What You Need to Know

July 23 @ 12:00 pm - 2:00 pm

CLA Taxation Section members get the member rate with the promocode CLA 2.0 MCLE Credit; 2.0 CPE Credit Tuesday, July 23, 2019, 12 noon - 2 p.m. This Webinar timely reviews the finalized centralized partnership audit regime regulations promulgated by the IRS in final form on February 27, 2019. Understand how the new regime will be implemented in conjunction with previously-promulgated rules allowing for an election out of the regime. Learn how to identify critical operational provisions and effectively navigate…

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August 2019

Webinar: U.S. Taxation of Foreign Investment in U.S. Real Estate

August 6 @ 12:00 pm - 1:15 pm

This program offers 1.25 participatory MCLE credits; 1.25 Legal Specialization in Taxation Law. You must register in advance to participate. Foreign investors continue to invest heavily in U.S. real estate. For U.S. income and transfer tax purposes, foreign investors and their advisers must weigh a number of tax issues to determine the appropriate structure for the ownership of U.S. real property, such as direct ownership or use of a foreign or domestic corporation, partnership, LLC and/or trust, in order to…

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September 2019

International Aspects of Tax Cuts and Jobs Act 2017 – Part II – Advising Clients Serving Foreign markets from a U.S. Base

September 24 @ 11:00 am - 12:30 pm

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.

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October 2019

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

October 22 @ 11:00 am - 12:30 pm

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.

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November 2019

2019 Annual Tax Meeting

November 6 - November 8
Hyatt Regency Mission Bay, 1441 Quivira Rd
San Diego, California
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The 2019 Annual Tax Meeting is scheduled for Wednesday-Friday, November 6-8, 2019. More details about this to follow. Be sure to mark your calendars and check back here for new updates!

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