International Tax Issues 2022 Chicago

• Opening Remarks* [00:06:55]
  Michael A. DiFronzo
• Keynote Address [00:33:34]
  José E. Murillo
• Foreign Tax Credit (“FTC”) & Subpart F Developments and Planning [01:25:50]
  Adam S. Halpern, Damon M. Lyon, Colleen O'Neill, Peter G. Thomas
• Cross-Border M&A Tax Planning: Cross-border Transactions After TCJA and Pillar 2 [01:29:09]
  Tijana J. Dvornic, John J. Merrick, Paul W. Oosterhuis, Wade Sutton
• Transfer Pricing Developments and Planning [01:15:38]
  Rocco V. Femia, Gary B. Wilcox, Thomas M. Zollo
• Cross-Border Partnership Developments and Planning [01:28:30]
  Ari Berk, Michael J. Hauswirth, Eric B. Sloan, Sarah I. Staudenraus

The purchase price of this Web Program includes the following articles from the Course Handbook available online:

• COMPLETE COURSE HANDBOOK
• Complete Course Handbook
• Final Regulations Released on Transfer of Interests in Certain Partnership (September 23, 2020)
  Heath Martin, Peter A. Glicklich
• EY Tax Alert, No. 2022-0652, Wyden-Portman Proposal Would Disallow Foreign Tax Credits and Other US Tax Benefits Connected with Operations in Russia or Belarus (April 20, 2022)
  Colleen V. O’Neill
• EY Tax Alert, No. 2022-0514, FY2023 Budget Includes New Details on International Tax Proposals (March 31, 2022)
  Colleen V. O’Neill
• Biden Proposes to Sharply Increase Taxes on Corporations and High Income Individuals But Encourage Investment in Renewable Energy
  Zachary Kling, Peter A. Glicklich
• President Biden Releases Tax and Spending Proposals: Promised Tax Increases Detailed
  Peter A. Glicklich
• EY Tax Alert, No. 2022-0203, Final Regulations Treat Domestic Partnerships as Aggregates for Applying Certain Subpart F Provisions, and Proposed Regulations Would Apply a Similar Approach to PFICs (February 3, 2022)
  Colleen V. O’Neill
• EY Tax Alert, No. 2022-0182, Proposed Regulations Would Expand Scope of Subpart F Rules on Related Person Insurance Income (February 1, 2022)
  Colleen V. O’Neill
• House Democrats Release Details on Tax Increases (September 15, 2021)
  Heath Martin, Peter A. Glicklich
• Transfer Pricing Adjustments in the COVID-19 Economic Downturn (June 2, 2020)
  Prita Subramanian, Valentin Krustev, Hilary Eisenberg, Mariah Hughes, Thomas M. Zollo
• EY Tax Alert, No. 2022-0040, Foreign Tax Credit Regulations Revamp Creditability Rules for Foreign Income Taxes and Include Several Other Key Changes (January 10, 2022)
  Colleen V. O’Neill
• EY Tax Alert, No. 2021-2235, First Impressions—Senate Finance Committee Proposes Significant Technical Changes to International Tax Provisions in Budget Reconciliation Bill (December 13, 2021)
  Colleen V. O’Neill
• KPMG Comment—COVID-19 and Transfer Pricing Policy: A Lookback Analysis of Routine Returns (June 1, 2020)
  Bob Clair, Brian Cody, Hilary Eisenberg, Steve Galginaitis, Thomas M. Zollo
• COVID-19 Puts Limited Risk Structure at Risk—Analysis from the Chinese Angle
  Cheng Chi, Choon Beng Teoh, Tanya Tang, Brian Cody, Thomas M. Zollo
• EY Tax Alert, No. 2021-2040, Latest Version of Build Back Better Proposal Would Modify International Tax Proposals in House Ways and Means Bill (November 8, 2021)
  Colleen V. O’Neill
• EY Tax Alert, No. 2021-9023, House Ways and Means Committee Chair Proposes Comprehensive International Tax Changes for Reconciliation Bill (September 17, 2021)
  Colleen V. O’Neill
• Practical PFIC Considerations in Connection with SPACs (April 15, 2021)
  Joseph M. Pari, Devon M. Bodoh, Greg W. Featherman
• Latham & Watkins LLP, Client Alert Commentary, No. 2787, Treasury Department, IRS Issus Final GILTI High-Tax Exception Regulations (Client Alert with Illustrative Diagrams) (August 5, 2020)
  Diana S. Doyle
• Skadden Alert, Biden Administration’s Green Book Proposes Significant Changes to Tax Regime (June 15, 2021)
  Paul W. Oosterhuis
• Skadden Insights, The Tax Cuts and Jobs Act’s Impact on Cross-Border Transactions (January 21, 2020)
  Paul W. Oosterhuis
• M&A Considerations of the GILTI High-Tax Election (November 3, 2020)
  Andrew Park, Ronald A. Dabrowski, Stephen M. Massed
• Whether Treating a Domestic Partnership as an Aggregate Causes Small U.S. Partners to Become Subject to the PFIC Regime (December 13, 2009)
  Kimberly S. Blanchard
• MAP: Past, Present, and Future
  Thomas M. Zollo
• Substance in Flux: DEMPE, BEPS 2.0, and COVID-19
  Mark Horowitz,Mark Martin,Thomas Bettge,Thomas M. Zollo
• Through the Looking Glass: Seeing Corporate Problems as Partnership Opportunities
  Eric B. Sloan
• The Blocked Income Problem in Transfer Pricing (June 21, 2021)
  Mark Martin,Thomas Bettge,Thomas M. Zollo
• Managing Multilateral Controversy as Tax Authorities Crack Down on Transfer Pricing Enforcement (November 5, 2021)
  Addisen Reboulet,Cameron Taheri,Mark Horowitz,Theresa Kolish,Thomas Bettge,Thomas M. Zollo
• International Partnerships and Joint Ventures (February 2017)
  David L. Forst

Presentation Material

• GILTI, Subpart F, and Foreign Tax Credit Developments
  Adam S. Halpern, Damon M. Lyon, Colleen O'Neill, Peter G. Thomas
• Cross-Border Acquisitions
  Tijana J. Dvornic, John J. Merrick, Paul W. Oosterhuis, Wade Sutton
• Developments on Transfer Pricing
  Rocco V. Femia, Gary B. Wilcox, Thomas M. Zollo
• Cross-Border Partnership Planning and Developments
  Ari Berk, Michael J. Hauswirth, Eric B. Sloan, Sarah I. Staudenraus