International Tax Foundation
Available for 1 year after purchase date
**OnDemand**
3.0 Credits
Member Price $89.00
Non-Member Price $109.00
Overview
An easy-to-understand overview of essential international tax topics.
Highlights
Key Topics
- Tax systems
- Residency
- Foreign tax credits (FTCs)
- Entity classification
- Subpart F income
- U.S. income sourcing
- U.S. withholding taxes
- Transfer pricing
Prerequisites
None
Designed For
Who Will Benefit
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Objectives
Learning Outcomes
- Distinguish between various types of global tax systems and certain characteristics of each.
- Recall entity classification and hybrids among domestic and foreign entities.
- Recall the concept of a permanent establishment and taxable presence in the United States and globally.
- Recall U.S. income sourcing rules.
- Identify general U.S. withholding tax rules.
- Recognize the general function and benefits of a typical income tax treaty.
- Recall the basics of transfer pricing rules for controlled transactions in the United States and globally.
- Identify the key actions under the Organisation for Economic Cooperation and Development (OECD) base erosion and profit-shifting (BEPS) initiative.
Non-Member Price $109.00
Member Price $89.00