Fundamentals of Outbound US Rules of International Taxation 2024
4.0 Credits
Member Price $159.00
Non-Member Price $209.00
Overview
This program will begin the jurisdictional basis for the assertion of the US taxing jurisdiction over US 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 US 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 and tax professionals that deal with international tax issues.
Objectives
• Identify issues with respect to cross border transactions • Determine how the U.S. rules eliminate double taxation • Recognize opportunities for tax minimization strategies
Preparation
None
Non-Member Price $209.00
Member Price $159.00