International Taxation: Post Tax Cuts & Jobs Act, Tax Treaties & Transfer Pricing Webinar
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Overview
As you continue to enhance your value by building on your knowledge of International Taxation, take the next step with this updated webinar. This particular course focuses on the specifics of post TCJA foreign income rules as well as tax treaties and transfer pricing. This program provides a greater understanding of:
- How US tax rules affect foreign investors and the impact of various tax treaties
- The latest changes to the Tax Cuts and Jobs Act (TCJA) and the long term impact they will make to the treatment of foreign income
- How transfer pricing works and why it has become the hottest topic today in international taxation
Objective
To continue preparing CPAs and other tax professionals as they increase their value to their companies and clients by building upon their knowledge of international taxation. Participants will gain a more advanced understanding of some of the most intricate and complicated aspects of international taxation.
Emphasis
- Types of treaties
- Tax treaties and withholding rules for fixed and determinable payments
- Articles used by corporations
- New income categories and taxation levels in the TCJA
- Global Intangible Low Tax Income (GILTI)
- Foreign Derived Intangible Income (FDII)
- Overview of Section 482
- Elements of transfer pricing
- Transfer pricing transactions and methods
- The Base Erosion and Anti-Abuse Tax (“BEAT”)
This course is included in the following passes:
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View PassesPrerequisite
Knowledge of US corporate taxation
Level of Knowledge
Overview
CPE Credits
4
Hours
NASBA Field of Study
Taxes