Course

U.S. International Tax : Inbound and Outbound

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Event Details

Location

Facility Pending

On-Demand Only

Field of Study

  • Taxes

CPE Credit

27 hours CPE credit

Course Code

-AIS0105

Level of Knowledge

Basic

Vendor

AICPA

Description

This is a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.

Developed in partnership with Grant Thornton, this self-study online certificate program is valuable to anyone who needs to understand the complexities of international taxation.

The U.S. International Tax: Inbound and Outbound Transactions bundle offers you the opportunity to build a solid foundation in U.S. international taxation. This five-course series covers topics such as distinguishing the differences between various types of inbound and outbound transactions.

Highlights

Controlled Foreign Corporations (CFCs)
U.S. Shareholders
Subpart F Income
E&P
Dividends Received Deductions (DRD)
Global Intangible Low-Taxed Income (GILTI)
Section 965
Foreign-Derived Intangible Income (FDII)
Base Erosion and Anti-abuse Tax (BEAT)
Previously Taxed Income (PTI)
Passive Foreign Investment Corporation (PFICs)
Foreign Tax Credits (FTCs)
Dual Consolidated Losses (DCLs)
foreign currency
compliance
Effectively Connected Income (ECI)
Branch Profits Tax (BPT)
1120-Fs
Foreign Account Tax Compliance Act (FATCA)
Foreign Investment in Real Property Tax Act of 1980 (FIRPTA)

Objectives

Determine U.S. shareholder and CFC status under the new rules from tax reform.
Recognize the operating rules of subpart F income.
Recognize the Foreign Tax Credit Rules and key concepts.
Identify issues related to dual consolidated losses, foreign currency rules and regimes under U.S. tax law.
Identify detailed rules covering sourcing, withholding and compliance issues.

Designed For

Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.

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