International Taxation - Tax Staff Essentials
Gain 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 United States.
Format
Online
NASBA Field of Study
Taxes
Level
Advanced
CPE Credits
12
Author(s)
Adnan Islam
Availability
1 year
Product Number
TSEINT21SSO
Save when you buy the complete Tax Staff Essentials, Level 4 online bundle.
Brush up on your international tax concepts.
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 (TCJA).
Who Will Benefit
CPA firm seniors (and above) and other tax professionals looking for the best techniques to understand international taxation
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
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 TCJA.
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