IRC Section 951A requires U.S. shareholders of a CFC to include in gross income their global intangible low taxed income, or GILTI, earned through one or more CFCs regardless of whether the shareholder's CFCs have any items that must be included in gross income under IRC Section 951(a). This advanced level course focuses on the development and expansion of in-depth knowledge, skill and application of global intangible low taxed income. This course is most appropriate for the professional with some experience on this topic or the professional seeking to expand his or her knowledge base and who may be a seasoned professional within an organization. This course also may be appropriate for other professionals with specialized knowledge in this topic.