GILTI OR NOT: UPDATES IN INTERNATIONAL TAXATION
Instructor: William Seeger, Ph.D.
CPE Credits: 4.0
Program Level: Basic
Advanced Preparation: None
Who Should Attend: State of Texas Licensed CPA or a CPA seeking to be licensed in the State of Texas, Financial or Accounting Professionals
Delivery Method: Group-Live
Course Fee: $150 (discounts for groups of 2 or more, UTA Alumni, or Non-Profit/Government)
In this course, we are looking at the most recent updates, the current status and the prospects regarding international tax planning. Our focus areas throughout the course will include the following:
- GILTI/BEAT update;
- Updates on Transfer Pricing and the digital economy;
- The Digitalization of the economy and profit attribution proposals;
- How are MNEs are planning for, and actively responding to, the compliance demands of digitalization, the new digital services taxes, and the various new OECD guidelines and tax proposals.
- Current trends in international tax planning, including the review and monitoring of the implementation of OECD BEPS measures, the compliance demands of digitalization, the new digital services taxes, and the various new OECD guidelines and tax proposals.
- the most recent update on the implementation of the Multilateral Instrument and its impact on international tax planning involving tax treaties;
- the effectiveness of anti-avoidance measures such as GAARs, CFC regimes, thin capitalization rules and treaty anti-abuse rules;
- tax treatment of related-party debt financing and other intra-group financial transactions;
- international tax considerations of mismatches in entity and instrument characterization;
- the future of tax technology and its effect on international business
Dr. William Seeger has twenty years of experience as an International Transfer Pricing Economist in public accounting and three years’ experience as a field agent in the Internal Revenue Service where he served as an Industry Economist in Transfer Pricing for IRS Comprehensive Examination Tax Audits with regard to Multinational Enterprises. He was a Tax Principal in KPMG’s Global Transfer Pricing Services Group until his retirement in 2014. He was a Senior Economist and Practice Leader for the Economic and Valuation Services Group for the Dallas and Denver Business Units. He also served as the Southwest area lead for KPMG’s Economic Consulting Practice. Before joining KPMG, he was a Tax Principal and Senior Economist with PricewaterhouseCoopers’ Transfer Pricing practice.