Page 177 - International Taxation IRS Training Guides

Welcome Back and
Overview

C corporation tax rate to
 TCJA lowered the statutory

21% and made significant
changes to the US
tax system
international

 TCJA international
provisions covered:

• Participation exemption

• Transition tax

 Today
we will continue with overview of TCJA

international provisions

 Identify the elements
of the updated International Matrix

Knowledge Base
 Navigate to the International

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