Simplified 951A part 2:  Return on Assets, Pro Rata Share, Aggregation
Channel: International Tax
Date: 2019-05-16

This second video covers how to calculate return on assets, how to calculate pro rata share, and aggregation of amounts for the 951A inclusion.  

The first video is at:  https://youtu.be/qb5zRBqDfy4
The third video is at:  https://youtu.be/BEt77h7POKw

Here's what's in this video:
00:00  Intro & recap video
02:01  Calculating the 10% Return on Assets
05:38  Loss CFC assets
06:46  Reduced RoA for net interest expense
09:31  Determining pro rata share for a shareholder
11:35  Aggregating shareholder amounts