International Taxation

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(800) 342-3197 if you wish to inquire about registering.

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Overview

2.0 Credits
ONLINE

The tax consequences of a cross-border transaction can make or break any deal—and CPAs must know the basics and be aware of the traps.

Get an introdution to the U.S. taxation of cross-border transactions. Additionaly, cover U.S. taxation of Americans doing business abroad and taxation of foreigners investing in the U.S.

Topics will cover: controlled foreign corporations; Subpart F income; basics of tax treaties; residency tests; effectively connected income; FDAP withholding; FIRPTA withholding; branch profits tax; ownership structures for non-resident aliens, gift and estate tax planning for foreign investors, and pre-immigration income and estate tax planning.

Objectives

  • Identify tax issues present in cross-border business transactions and investments.
  • Determine how to plan for and around international tax issues.

Major Topics

  • Controlled foreign corporations
  • Subpart F income
  • Income tax treaties
  • Residence tests
  • Effectively connected income
  • FDAP and FIRPTA withholding
  • Avoiding transfer taxation of foreign investors
  • Pre-immigration tax planning

Designed For

Accountants, business managers and CFOs.

Prerequisite

Completion of an introductory course on international taxation or working knowledge of international tax rules.

Advanced Preparation

None.