Webcast: Fundamentals of Outbound US Rules of International Taxation 2024
4.0 Credits
Member Price $136.00
Non-Member Price $179.00
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
Non-Member Price $179.00
Member Price $136.00