Help  |  Pay an Invoice  |  My Account  |  CPE Log  |  Log in

22WC-0934: Fundamentals of Outbound U.S. Rules of International Taxation (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Friday, December 16, 2022
10:00am - 1:30pm Central Time
4 CPE (4 technical)

This program will begin the jurisdictional basis for the assertion of the U.S. taxing jurisdiction over U.S. 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

  • The U.S. Taxing Jurisdiction
  • Sourcing Rules
  • Foreign Tax Credits
  • Subpart F
  • Global-Intangible Low-Taxed Income
  • Passive Foreign Investment Companies
  • IC-DISCs

Learning objective(s)

  • Identify issues with respect to cross border transactions
  • Determine how the U.S. rules eliminate double taxation
  • Recognize opportunities for tax minimization strategies

Who should take this program?

CPAs

Fees

Our records indicate you are a nonmember. If you register, you will be charged $199.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $149.00
checkmarkStandard Nonmember Fee $199.00

More program information

Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (4.0)
Level Basic
Format Group Internet Based
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Prerequisites Prereq. None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

Not a member? Join the MNCPA to start saving on CPE and accessing members-only benefits.

Search CPE catalog

If you have questions about this event, please call us at 952-831-2707.