The 2017 Tax Cuts and Jobs Act introduced significant changes to how U.S. companies are taxed on intangible income earned abroad. These new rules can either benefit or burden multinational businesses, depending on how they're understood and applied. This course provides an overview of the intangible tax provisions, offering clear explanations, real-world examples, and relevant forms to help navigate this complex area.

You'll gain insights into the key components of the rules, including GILTI (Global Intangible Low-Taxed Income) and FDII (Foreign-Derived Intangible Income), and learn about basic planning tools that can help reduce tax exposure or optimize benefits. This is essential knowledge for tax professionals and advisors working with U.S. companies operating internationally.