About the seminar
Date: Monday, February 13, 2022
Time: 12:00 PM ET
This webinar will cover the transactional aspect of the GloBE rules, in particular those rules contained in Articles 4.4 (deferred tax adjustments), 6 (corporate restructurings) and 9 (transition rules). The webinar will focus on the application of GloBE in the context of deemed asset sales (e.g. U.S. section 338 and 754 elections), the different treatment of asset transfers under US GAAP versus IFRS, the impact of purchase price accounting and push down accounting adjustments on GloBE calculations, the treatment under GloBE of deferred tax assets and liabilities that arise from acquisitions and internal asset transfers, and the application of the special transition rules in articles 9.1.2 and 9.1.3 as they relate to transactions undertaken before GloBE comes into effect.
Information and registration
Information about registration: USA Branch of the International Fiscal Association Inc. (ifausa.org)