Fundamentals of Outbound US Rules of International Taxation
Thursday, April 24, 2025
10 a.m.-1:30 p.m. Central
4 CPE (4 technical)
Course code: 25WC-0037
View pricing
This program will begin the jurisdictional basis for the assertion of the US taxing jurisdiction over US persons. After a discussion of the foreign tax credit rules and the anti-deferral regimes (Subpart F, GILTI, and PFIC), Mr. Misey will discuss export benefits (IC-DISCs and the FDII deduction).
Major subjects
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The US Taxing Jurisdiction
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Sourcing Rules
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Foreign Tax Credits
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Subpart F
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Global-Intangible Low-Taxed Income
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Passive Foreign Investment Companies
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IC-DISCs
Learning objectives
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Identify issues with respect to cross border transactions
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Determine how the U.S. rules eliminate double taxation
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Recognize opportunities for tax minimization strategies
Who should take this program?
- CPAs and tax professionals that deal with international tax issues.
Pricing
|
Standard Member Fee |
$159.00
|
 Standard Nonmember Fee |
$209.00
|
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