International Taxation

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10.5 Credits

In this CPE course, enhance your 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.


  • 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

Major Topics

  • 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

Designed For

Tax Staff Training, Level 4 training gives your managers and directors the tools they will need to offer existing clients additional services. Those with approximately 5 years of tax compliance experience
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