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International Taxation

Author/Moderator: Adnan Islam JD, MBA, LL.M, CPA
Publisher: AICPA
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In this CPE course, get a solid understanding of international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the U.S. Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction.

Key Topics:

  1. Export income
  2. Receipts in foreign currency
  3. Allocation and apportionment of deductions
  4. U.S. foreign tax credit – fundamentals and special rules
  5. Initiation of foreign operations
  6. Foreign branches and affiliated companies
  7. Sale of use of tangible property
  8. Foreign business operations in the United States
  9. Foreign business sales of tangible property in the United States
  10. Foreign business provision of services in the United States
  11. Exploitation of business assets outside of the United States
  12. Use of foreign tangible/intangible property in the United States
  13. U.S. withholding taxes on foreign businesses

Learning Objectives:
This course will prepare you to:

  1. Apply basic foreign tax law fundamentals to properly serve clients that require international tax compliance
  2. Comply with U.S. tax reporting requirements for inbound and outbound transactions and operations
  3. Source income to a foreign jurisdiction
  4. Determine the required allocation and apportionment of deductions to foreign sourced income
  5. Analyze which foreign taxes are creditable against U.S. taxes
  6. Report foreign bank accounts and investments in jurisdictions including FATCA rules
  7. Describe the U.S. tax reporting requirements for foreign affiliates
  8. Structure transactions and/or business operations of foreign-based service businesses entering the United States
  9. Evaluate the effect of treaties on the taxation of your client’s foreign based income activities

Prerequisite: Strong knowledge of U.S. Income Taxation

Advance Preparation: None.

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Videocourse Details

NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: 16.5
International Taxation
Text , 2016
Product# 732012
Availability: In Stock
AICPA Member:$189.00
Your Price:$239.00
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