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International Taxation - Tax Staff Essentials
Tax
CPE Self-study

International Taxation - Tax Staff Essentials

Get a solid 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.

$179.10 - $249
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Advanced

CPE Credits

13

Author(s)

Adnan Islam JD

Availability

1 year

Learning Outcomes
  • Understand how to comply with U.S. tax reporting requirements for inbound and outbound transactions and operations.
  • Learn how income is "sourced" to a foreign jurisdiction.
  • Determine the required allocation and apportionment of deductions to foreign sourced income.
  • Analyze which foreign taxes are creditable to the U.S. tax bill.
  • Describe the U.S. tax reporting requirements for foreign affiliates.
  • Develop an awareness of alternative organizational structures for international operations.
  • Identify how to structure transactions and/or business operations of foreign-based service businesses entering the United States.
  • Recognize the effect of treaties on the taxation of foreign-based income activities Recognize the updates to international taxation as a result of the Tax Cuts and Jobs Act of 2017.
Key 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
  • FDII
  • GILTI
Product Details

Save when you buy the complete Tax Staff Essentials, Level 4 online bundle.

Get a solid 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.

This course has been updated for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$249.00
AICPA Members
Online
$199.00
Tax Section Members
Online
$179.10

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
13
NASBA Field of Study
Taxes
Level
Advanced
Prerequisites
Strong knowledge of U.S. Income Taxation
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Adnan Islam JD
JD, MBA, LL.M, CPA
"Adnan Islam is an International Tax Director with RSM US LLP, Los Angeles Office. He is a licensed international tax attorney and CPA (NY & CA) with a focus on international tax planning, restructuring, technical tax analysis, & global information reporting. Adnan was previously Senior Manager of International Tax Services with Grant Thornton LLP and also EisnerAmper LLP. He has experience working with international tax while at Ernst & Young and PrisewaterhouseCoopers as well. Mr. Islam has worked primarily with corporate, business owners, and private equity fund clients regarding: subpart F income issues; outbound and inbound transactions; research and analysis on optimal global finance and holding company jurisdictions; tax withholding taxes and income tax Treaty analysis; U.S. real estate dispositions by foreign persons; coordination with foreign partners and Technical Branches of the IRS / Treasury; cross-border reorganizations including mergers, acquisitions, and liquidations; debt vs. equity analysis; permanent establishment and ETB/ECI issues; check-the-box planning; transfer pricing; technical review of Forms 5471, 8858, and 8865; and 9100 (and PLR) relief rulings for IRS submission. Adnan has extensive experience managing international tax analyses with various jurisdictions including: Canada, UK, France, Netherlands, Luxembourg, Belgium, Australia, China, Hong Kong, India, Singapore, Cyprus, Germany, Ireland, and Mexico. Mr. Islam's areas of concentration are Cross-border Transactions; IP Migration; Tax Treaty analysis; European structuring and holding companies; Private Equity, Alternative Investments, and Asset Managers' international tax issues; Mergers & Acquisitions (tax analysis, due diligence and structuring); subchapter C analysis; analyzing intercompany transactions; Chapter 3 Withholding Tax analysis; tax provision (ASC 740) review; and transfer pricing. Mr. Islam is involved in leading the International Growth Council (IGC) initiative for Los Angeles and FATCA and withholding tax technical lead for the Western Region; Foreign Account Tax Compliance Act ""FATCA"" - assessment and advice under Chapter 4 of the Internal Revenue Code. Adnan is a licensed attorney admitted to practice law in New Jersey, DC, and California and a Certified Public Accountant (CA & NY). He holds a Juris Doctor (J.D.) and an M.B.A. from Rutgers University; and an LL.M. in Taxation from the New York University School of Law. He has previously worked within the International Tax Services and M&A tax groups at other Big 6 Firms. Mr. Islam is involved in leading the International Growth Council (IGC) initiative for Los Angeles and FATCA and withholding tax technical lead for the Western Region; Foreign Account Tax Compliance Act ""FATCA"" - assessment and advice under Chapter 4 of the Internal Revenue Code. Adnan is a licensed attorney admitted to practice law in New Jersey, DC, and California and a Certified Public Accountant (CA & NY). He holds a Juris Doctor (J.D.) and an M.B.A. from Rutgers University; and an LL.M. in Taxation from the New York University School of Law. He has previously worked within the International Tax Services and M&A tax groups at other Big 6 Firms."
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

International Taxation - Tax Staff Essentials
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Online
$249.00
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$249.00
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