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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.

Topics Discussed:

  • Export income
  • Receipts in foreign currency
  • Allocation and apportionment of deductions
  • U.S. foreign tax credit – fundamentals and special rules
  • Initiation of foreign operations
  • Foreign branches and affiliated companies
  • Sale of use of tangible property
  • Foreign business operations in the United States
  • Foreign business sales of tangible property in the United States
  • Foreign business provision of services in the United States
  • Exploitation of business assets outside of the United States
  • Use of foreign tangible/intangible property in the United States
  • U.S. withholding taxes on foreign businesses

Learning Objectives:
When you complete this course you will be able to:

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

Who Will Benefit?

  • Experienced tax professionals and accountants

Prerequisite: Basic understanding of individual and business taxation

Advanced Preparation: None.

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Videocourse Details

NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: 16.5
International Taxation
Text , 2015
Product# 732011
Availability: In Stock
AICPA Member:$189.00
Your Price:$239.00
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