Mobile Edition

Introduction to International Taxation (4172027B)

Date:Monday, January 22, 2018
Time:11:30AM - 7:00 PM
(Registration at 11:00AM)
Facility:Webcast or Webinar, Online
CPE Credit:8.0 Technical Business
Instructor: Don P. Cochran
Vendor:California CPA Education Foundation
Course Level:Basic
Early Bird Price:$245.00 FICPA Members, $365.00 Non-Members


Technological advances and the globalization of routine business transactions have created the need for even relatively small accounting practices and businesses to understand international tax issues, including sourcing of income, foreign tax credits, tax treaties and more. You'll take a look at developments related to U.S. citizens working in other countries; foreign nationals working in the United States; cross-border transfers of equipment and technology; and foreign sales and purchases. Build your expertise in international tax issues to meet the global needs of businesses.

  • Recognize international tax issues.
  • Determine taxing jurisdiction for different types of income.
  • Identify reporting differences and treaty provisions that apply to common transactions.
  • Calculate taxable income of a U.S. citizen working in another country and taxable income (and tax) of a foreign national working in the United States.
  • Identify how to apportion income of a multi-national business enterprise.
  • Determine tax rules for an "effectively connected" business operations.
  • Recognize and create tax savings opportunities.

Major Topics:
  • Sourcing of income
  • Foreign tax credits
  • Foreign corporations
  • Withholding taxes
  • "Sub-part F" income
  • Transfer pricing: IRC Sec. 482
  • Tax treaties
  • Taxation of foreign persons
  • U.S. taxation of foreign transactions

Who Should Attend:

CPAs and financial professionals in public practice or industry.


Advanced Preparation:


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Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.