Benefit from the Foreign-Derived Intangible Income Incentive

Presented on:
May 7, 2019 11:00 AM PT
1 hour

The Foreign-Derived Intangible Income (FDII) tax deduction—from section 250 of the tax reform reconciliation act of 2017, referred to as the Tax Cuts and Jobs Act of 2017 (TCJA)—describes an incentive for US corporations to provide goods and services to foreign customers.

To benefit from this tax deduction, however, companies must know how the intended incentive is determined, understand which goods and services qualify, and provide sufficient documentation to qualify when applying for the deduction.

In this webcast, our panel of tax professionals break down complex legal and accounting language throughout FDII, helping attendees understand the following:

  • Types of goods and services incentivized by this tax opportunity
  • Steps for determining foreign use and what qualifies
  • US-government documentation requirements


Lu Zhang, Director, Moss Adams

Lu has been providing international tax services since 2006. She provides international inbound and outbound tax planning and consulting for multinational companies, with a focus on cross-border investment, mergers and acquisitions, supply chain design, tax treaty analysis, and transfer pricing planning. Lu began her career in the international tax practice at a Big Four firm. During this time, she was assigned a secondment to Shanghai, China, where she advised China-based companies on domestic and overseas acquisitions and dispositions. Through this experience, she obtained working knowledge of Asia-Pacific supply chain consulting and IP planning practices.

Wakako Byer, Senior Manager, Moss Adams

Wakako has worked in public accounting since 2007 and focuses on international tax. She resolves all types of international tax issues, including helping clients compute foreign tax credits, enabling international entities to satisfy United States tax reporting requirements, assisting with tax structuring, ensuring earnings are properly repatriated, and helping multinational companies comply with transfer pricing. Wakako also assists with tax issues that arise during an acquisition, including managing the due diligence process.

Todd Juarez, Senior Manager, Moss Adams

Todd is an international tax senior manager and he works with a number of multinational clients in various industries. He has spent a significant amount time consulting on the international tax planning areas of Subpart F, PFICs, foreign tax credits, acquisition structuring, and cross border reorganizations. Todd has expertise in the corporate tax arena as well as partnership/fund structuring. Todd has also advised on various planning, compliance, and IRS audit defense areas. He has over 17 years of experience in public accounting and is a Certified Public Accountant licensed in California.

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