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Elizabeth Stevens Moderates Panel on FDII at AICPA & CIMA U.S. Tax Update Conference

September 23, 2019, 9:50 AM - 10:40 AM
Moderator:Elizabeth J. Stevens
Program:Finding Foreign Derived Intangible Income Under the Proposed Regulations
Event Sponsor:AICPA & CIMA U.S. Tax Update Conference

Leonardo Royal Hotel London City

8-14 Cooper's Row
London EC3N 2BQ, UK

Registration:Click Here To Register

Section 250, which provides deductions for GILTI and FDII, was intended to make U.S. taxpayer’s neutral as to whether foreign derived intangible income is earned in the U.S. or outside the U.S.  Proposed regulations under section 250 provide detailed information and documentation rules for purposes of determining a taxpayer’s foreign derived intangible income.  This session will discuss the requirements of the proposed regulations and will explore, through case studies, the practical application of the proposed regulations, focusing on the different requirements for various sales and services transactions.

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