This session features an overview of the new global low taxed income regime and its effects on outbound international taxation.

Included is a discussion of constructive ownership rules for determining U.S. shareholder and controlled foreign corporation status.

This session also covers the new hybrid deduction denial under Section 267A.

SPEAKER

• Jason G. Sullivan, Dixon Hughes Goodman LLP, Charlotte

PRODUCED
Session from 2020 Annual Tax Section CLE, June 1, 2020

PLANNED BY
NCBA Tax Section

APPROVED CREDIT
North Carolina: 1.00 MCLE/CPE Hour

PROGRAM PRICING
See pricing below.