Corporate Tax Update Self-Study Webinar
Overview
Corporate tax planning continues to evolve as new legislation, regulatory developments, and enforcement priorities reshape the tax environment. This self-study webinar provides a practical update on recent federal and international tax developments and emerging proposals affecting businesses of all sizes, with a focus on the implications for tax strategy, compliance, and financial planning. You’ll learn:
- Recent tax law and regulatory developments affecting corporate taxpayers
- IRS priorities and enforcement trends relevant to both large and small organizations
- How legislative changes and tax proposals impact forecasting, ETR, and cash tax planning
Objective
To provide CPAs and other tax and finance professionals with a practical update on recent corporate tax developments, enabling them to understand legislative and regulatory changes, evaluate their financial impact, and support more informed tax planning and forecasting.
DETAILED LEARNING OBJECTIVES
• Identify key developments related to GILTI, NCTI, and foreign tax credit limitations
• Recognize recent legislative and regulatory updates affecting multinational corporations
• Recall changes included in the final stock buyback tax regulations
• Identify selected CAMT proposed regulation developments and IRS notices
• Distinguish between qualified tax incentives and other tax credit structures under GloBE rules
• Recognize emerging global tax environment risks associated with Pillar Two and BEPS 2.0
• Identify practical implications of GloBE rules on forecasting, effective tax rate calculations, and cash taxes
• Recall current IRS corporate and partnership examination focus areas
Emphasis
- Global intangible low-taxed income (GILTI) and Net CFC Tested Income (NCTI)
- Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules
- New US Sandwich Structure Rule 951B
- Modifications related to Foreign Tax Credit (FTC) Limitation 904(b)
- 2025 final stock buyback tax regulations
- Key takeaways from Notices 2025-27, 2025-46, and 2026-7
- Substance-based tax incentive safe harbor
- Current issues raised by the IRS
- Practical implications for forecasting, effective tax rate, and cash taxes
Speakers
Amie Colwell Breslow, Of Counsel, Jones Day
Christopher Hanfling, Partner, Jones Day
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