On-Demand


28 CPE

U.S. International Tax: Inbound and Outbound (On-Demand) 2022

On-Demand
28 CPE

Learning Objectives

  • Determine U.S. shareholder and CFC status under the new rules from tax reform.
  • Recognize the operating rules of subpart F income.
  • Recognize the Foreign Tax Credit Rules and key concepts.
  • Identify issues related to dual consolidated losses, foreign currency rules and regimes under U.S. tax law.
  • Identify detailed rules covering sourcing, withholding and compliance issues.

Major Topics

  • Controlled Foreign Corporations (CFCs)
  • U.S. Shareholders
  • Subpart F Income
  • E&P
  • Dividends Received Deductions (DRD)
  • Global Intangible Low-Taxed Income (GILTI)
  • Section 965
  • Foreign-Derived Intangible Income (FDII)
  • Base Erosion and Anti-abuse Tax (BEAT)
  • Previously Taxed Income (PTI)
  • Passive Foreign Investment Corporation (PFICs)
  • Foreign Tax Credits (FTCs)
  • Dual Consolidated Losses (DCLs)
  • Foreign currency
  • Compliance
  • Effectively Connected Income (ECI)
  • Branch Profits Tax (BPT)
  • 1120-Fs
  • Foreign Account Tax Compliance Act (FATCA)
  • Foreign Investment in Real Property Tax Act of 1980 (FIRPTA)

CPE Credits Available

28 CPE
28
Taxes

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Intended Audience

Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.

Provider

AICPA - Durham

This can not be purchased at this time.