Individual International Income Taxation and Compliance Post-TCJA

Daniel Bell spoke as part of an expert a panel on a recorded eCLE presentation for the ABA Section of Section of Real Property, Trust and Estate Law.

The panel explored and explained foundational US international tax concepts such as how to determine whether a foreign corporation is a Controlled Foreign Corporation (CFC), the consequences of CFC status for US shareholders of CFCs (including the new GILTI tax and Subpart F rules), considerations for individual US taxpayers and whether to elect to be taxed as a corporation under Section 962, and note international information and compliance forms that may be filed with a US individual’s or trusts’ US income tax return (including new requirements post-TCJA).

For more information on the event, please click here.