The U.S. federal tax implications of investing outside the U.S. Understanding the U.S. federal taxation of foreign investment and planning in advance can help you avoid costly mistakes.
In this session you will learn:
- What Global Intangible Low-Tax Income (GILTI) is and its relevance to outbound investment
- The differences between corporate and non-corporate taxpayer foreign investment
- Common GILTI planning options for non-corporate shareholders