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

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 when the income is subject to the U.S. tax net. Recognize opportunities for tax minimization strategies.

Preparation

None.

Notice

None.