Source: https://legacy.pli.edu/content/Consolidated_Return_Issues_under_the_TCJA/_/N-1z0zljbZb2?ID=T2522114
Timestamp: 2019-04-20 18:31:48+00:00

Document:
Recall the impact of the new business interest expense limitations on consolidated groups pursuant to Internal Revenue Code (IRC) §163(j).
Recognize the impact the global intangible low-taxed income (GILTI) provisions and the foreign-derived intangible income (FDII) provisions on consolidated groups pursuant to Internal Revenue Code (IRC) §§951A and 250.
Describe the impact of the base erosion and anti-abuse tax (BEAT) provisions on consolidated groups pursuant to Internal Revenue Code (IRC) §59A.
The impact of the new business interest expense limitations on consolidated groups pursuant to Internal Revenue Code (IRC) §163(j).
The impact of the global intangible low-taxed income (GILTI) provisions and the foreign-derived intangible income (FDII) provisions on consolidated groups pursuant to Internal Revenue Code (IRC) §§951A and 250.
The impact of the base erosion and anti-abuse tax (BEAT) provisions on consolidated groups pursuant to Internal Revenue Code (IRC) §59A.
Intended Audience: CPA’s, tax accountants, tax lawyers, taxpayers, and others seeking the latest information on the impact of Internal Revenue Code (IRC) §163(j)’s new business interest expense limitations, §951A’s global intangible low-taxed income (GILTI) provisions, §250’s foreign-derived intangible income (FDII) provisions, and §59A’s base erosion and anti-abuse tax (BEAT) provisions on consolidated groups.
Prerequisites: A general understanding of the new business interest expense limitations, the global intangible low-taxed income (GILTI) provisions, the foreign-derived intangible income (FDII) provisions, and the base erosion and anti-abuse tax (BEAT) provisions of the Tax Cuts and Jobs Act (TJCA).

References: §163
 §59
 §163
 §59
 §163
 §951
 §250
 §59