Snapshot and Years of Experience

Cindy Brown has over 30 years of Federal, state, and international tax accounting, consulting, and compliance experience, including 25 years of leadership experience.

International Tax

• Preparation and review of calculations resulting from the Tax Cuts and Jobs Act (TCJA) including GILTI, FDII, and BEAT
• Preparation and review of foreign tax credits pre & post TCJA
• Preparation and review of Toll Charge calculation
• Analysis, preparation and review of new tax forms and changes to international tax forms as a result of TCJA
• Preparation and review of foreign tax credits, Subpart F income, Section 956 inclusions, Section 987 gains and losses (including under new regulations), 986(c) gains and losses (including analysis of new PTEP rules), and E&P calculations 
• Evaluation of permanent establishment exposure and nonresident filing requirements, FATCA and other withholding tax issues
• Documentation of global transfer pricing, management of Country-by-Country reporting, and monitoring BEPS requirements for countries with respect to master files, local files and required notifications
• Analysis, preparation, and review of transfer pricing entries to be recorded on a global basis

Tax Accounting

• Preparation and review of domestic and foreign income tax provisions
• Tax reserve analysis, effective tax rate calculations and documentation of uncertain tax positions
• Coordinate with local affiliates for both quarterly and year-end information required under FIN 18, FIN 48, and ASC 740
• Assistance with tax footnotes

Tax Compliance

• Federal, state and international tax compliance
• Preparation and review of International Tax Forms 1118, 5471, 5713, 8858, 8865, 8991, 8992, 8993, and DCL statements
• Review of Schedules K-2 & K-3
• Review of Federal & International Tax Returns & Forms in CorpTax
• Sales & use and property tax compliance

Tax Audits

• Coordination of all aspects of Federal, state income and state sales & use tax audits, including negotiation of settlements
• Assistance with foreign audits

Internal Audits

• Assist with SOX (Sarbanes Oxley) readiness and compliance
• Prepare and coordinate information for internal auditors

Tax Planning and Project Management

• Research and Analysis of  implications of new tax law on potential tax planning opportunities
• Implementation of a global transfer pricing agreement involving 40 countries
• Research and documentation of all U.S. and foreign tax implications of cash repatriation to the U.S. from various countries worldwide
• Research and documentation of all U.S. and foreign tax implications associated with mergers, acquisitions, transactions and corporate reorganizations including preparation and review of statements required with U.S. Federal Income Tax Return
• Prepare and review international calculations for budget purposes and coordinate with FP&A