International Taxation: An Introduction Webinar
Overview
Enhance your value to a client or employer who operates overseas by strengthening your knowledge and understanding of international taxation. This program gives you a comprehensive overview of the entire subject and reveals:
- The old and new rules on how US corporations operating abroad are taxed
- 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
- The international tax rules that affect all companies, including the base erosion provisions of the TCJA
- How transfer pricing works and why it has become the hottest topic today in international taxation
This course qualifies for IRS Continuing Education Credit.
Objective
To enable CPAs and other tax professionals to become more valuable to their corporations or clients by becoming knowledgeable about international taxation. Participants will gain a basic understanding of how the US taxes a domestic corporation on its foreign income and, conversely, how foreign companies operating in the US are taxed. You will walk away from this course with a solid foundation of the fundamentals of international taxation and you will be able to address the subject with knowledge and confidence.
Emphasis
- Fundamental Global Tax Policies
- Source based taxation
- Language and terminology of international taxation
- Determining a company’s global footprint
- Multinational taxation before and after the TCJA
- Foreign tax credit
- TCJA changes affecting both Outbounds and Inbounds
– Base Erosion and Anti-Abuse Tax (BEAT)
– Disallowed deductions for hybrid instruments and transactions
– Transfer Pricing and OECD BEPS initiatives - Types of 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”)
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