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International Taxation Fundamentals: An Overview For Businesses

Author/Moderator: Michael Tilton, CPA, JD
Publisher: AICPA
Availability: Backordered
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Previously Titled: International Taxation: To and From the United States

This course is an overview the terminology and basic rules for a U.S. entity that is contemplating or already involved in global enterprise and for a foreign entity doing business in the U.S. The course content defines the activities that create multi-jurisdictional tax exposure and the required tax reporting for the taxing jurisdiction.

Topics Discussed

  • Taxation of Foreign Branch, Office, Incorporated Subsidiary, Joint Venture, Partnership, or LLC
  • Subpart F Income for Foreign Operations to U.S. Persons
  • Transfer Pricing Concepts
  • U.S. Withholding Requirements for Foreign Payments
  • U.S. Foreign Tax Credit, Sourcing Income and Expenses, and Calculating and Claiming the Credit
  • Foreign Bank Account Reporting and FATCA

Learning Objectives
This course will introduce you with the fundamentals in order to properly serve clients that require international tax compliance and to develop an awareness of scenarios that may require analysis or research into international tax or U.S. tax law as it relates to businesses that operate globally.

Prerequisite: Strong knowledge of U.S. income taxation

Advanced Preparation: None.

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Videocourse Details

NASBA Field of Study: Taxes
Level: Basic
Recommended CPE Credit: 18
International Taxation Fundamentals: An Overview For Businesses
Product# 731899
Availability: Backordered
AICPA Member:$195.00
Your Price:$243.75
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