As business becomes increasingly international at all levels, from the multinational to the sole proprietor, it is more likely than ever that your business (or your clients’ businesses) will need to understand international tax rules. This presentation is designed for non-international tax professionals with some international tax experience. The presentation focuses on the U.S. tax issues that those seeking to expand internationally will face. This recorded webinar offers a more in-depth overview of international taxation than the basic “Introduction to U.S. International Tax for Non-International Tax Professionals” and is designed as either a stand alone program or a continuation of the introductory course. Although U.S. individual taxation may be mentioned, this recorded webinar emphasizes U.S. corporate taxation. Furthermore, U.S. income tax reporting and compliance requirements are only covered briefly. This is a recorded webinar that originally ran live on November 14, 2012. As an eLearning course, you must pass the final exam of this course to receive CPE credit.

Course Level: Intermediate

Course Prerequisites: None

Delivery Method: Self-study

After completing this course, you will: 

• Have a deeper understanding of international tax issues facing U.S. based multinationals in cross-border transactions, with particular emphasis on Code section 367; the calculation of the foreign tax credit and planning ideas to maximum the ability to use the credit; planning to avoid subpart F inclusions; dispositions of controlled foreign corporations; transfer pricing; tax treaties and permanent establishment; and 
• Use tax planning ideas to address various issues that arise from U.S. multinational investing in foreign jurisdictions.

CPE

1.5

CLE

N/A