International Taxation Virtual Conference: The Latest Developments on Cross-Border Tax Planning

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International Taxation Virtual Conference: The Latest Developments on Cross-Border Tax Planning

CPE Credit: 8 Hours

Price: $399.00

NASBA Field of Study: Taxes

 

Overview

This specialized one-day Virtual Conference will explore the latest updates and planning strategies that impact cross-border tax planning, including Customs laws and issues. Our expert speakers will also discuss recent and pending legislation, with an emphasis on meeting the challenges of tax planning and conducting international business in a post-COVID world.
 

AGENDA HIGHLIGHTS

International Taxation Update
•  Taxation of foreign source income; new developments
•  Hybrid transactions
•  Changes in tax laws of various foreign jurisdictions with an emphasis on Europe after BEPS and
    ATAD II
•  DAC 6 and ATAD II adopted by the European Commission

Transfer Pricing Update
•  BEPS as a catalyst for the Tax Cuts & Jobs Act
•  Impact of disclosure through Country-by-Country reporting and documentation
•  New services pricing guidance
•  Strategies for managing US and “Rest-of-OECD” transfer pricing policies
•  The groundwork for updated financial transactions rules

Customs Issues & Laws
•  Customs Informed Compliance and Reasonable Care
•  Customs rulings and legal opinions
•  Bases of Customs Valuation (Appraisement)
•  First Sale Rule
•  Duty Reduction Programs

 

LEARNING OBJECTIVE  To update financial professionals who deal with international operations on the latest developments for
cross-border tax planning in a post-COVID world.

PREREQUISITE  None.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Update.    NASBA FIELD OF STUDY  Taxes.
DELIVERY METHOD  Group Internet-Based.

Agenda

CONFERENCE AGENDA


Welcome & Opening Remarks
8:45 – 9:00 AM

Meeting Today’s International Tax Challenges
9:00
 – 9:30 AM
An expert will discuss the challenges faced by global businesses in cross-border tax planning in light of the latest developments in tax legislation, litigation, regulations and rulings in various tax jurisdictions.

Break
9:30 – 9:35 AM

International Taxation Update
9:35
 – 10:50 AM
Biden tax plans
Taxation of foreign source income—New Developments
Code §245A and deducting foreign-source dividends received (including hybrid transactions)
• Treatment of sales or transfers of stock in foreign corporations (Code §1248)
• Expansion of Subpart F: new ownership rules and changes to attribution rules
• Global Intangible Low-Tax Income (GILTI)

Break
10:50 – 10:55 AM

International Taxation Update (continued)
10:55 AM – 12:00 PM
• Code §250 deduction available for GILTI and Foreign Derived Intangible Income (FDII)

High tax exception election
• Code §962 election and subsequent distributions
• Changes in tax laws of various foreign jurisdictions with an emphasis on Europe after BEPS and
  ATAD II
• European attacks on state aid
• DAC 6 and ATAD II adopted by the European Commission
• The Danish cases in the European Court of Justice

Lunch
12:00 – 1:00 PM

Transfer Pricing Update
1:00 – 3:00 PM
BEPS as a catalyst for the Tax Cuts & Jobs Act after Altera and Amazon
• Impact of disclosure through Country-by-Country reporting and documentation
• The creation of “value creation”
• New OECD intangible asset definition in action, “hard to value” intangibles
• New services pricing guidance
• Strategies for managing US and “Rest-of-OECD” transfer pricing policies and controversy
• The groundwork for updated financial transactions rules and “BEPS 2.0”

Break
3:00 – 3:15 PM

Customs, Issues & Laws
3:15 – 5:00 PM
Customs Informed Compliance and Reasonable Care
• Customs entry requirements and procedures
• Customs rulings and legal opinions
• Customs classification
• Bases of Customs Valuation (Appraisement)
• First Sale Rule
• Countervailing and antidumping duties
• Duty reduction programs:  NAFTA, other free trade area agreements, drawback
• Trump tariffs: steel, aluminum, and automobile tariffs, and Section 301 tariffs against China: how to
  cope, what to do, how to file exemptions

Conference Ends
5:00 PM

Speakers

CONFERENCE SPEAKERS


Andrea Adler, Director, Valentiam Group

Galia Antebi,Member (Partner), Ruchelman PLLC

Stanley Ruchelman, Chairman, Ruchelman PLLC

David Talakoyb, Partner, Valentiam Group

Workshop

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