Fundamentals of Outbound U.S. Rules of International Taxation WEBCAST

Wednesday, May 25 8:00am - 12:00pm PDT

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4.0 Credits

Member Price $159.00

Non-Member Price $209.00

Overview

This program will begin the jurisdictional basis for the assertion of the U.S. taxing jurisdiction over U.S. persons. After a discussion of the foreign tax credit rules and the anti-deferral regimes (Subpart F, GILTI, and PFIC), Mr. Misey will discuss export benefits (IC-DISCs and the FDII deduction).

Highlights

  • The U.S. Taxing Jurisdiction
  • Sourcing Rules
  • Foreign Tax Credits
  • Subpart F
  • Global-Intangible Low-Taxed Income
  • Passive Foreign Investment Companies
  • IC-DISCs

Prerequisites

None.

Designed For

CPAs.

Objectives

  • Identify issues with respect to cross border transactions
  • Determine how the U.S. rules eliminate double taxation
  • Recognize opportunities for tax minimization strategies

Preparation

None.

Leader(s):

  • Robert Misey Jr

Non-Member Price $209.00

Member Price $159.00