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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.

Date Friday, December 16, 2022
Time 10:00am - 1:30pm
Central Time
Location Online
CPE credits CPE 4.0
Field(s)
of study
Taxes - Technical (4.0)
Fees
Standard Member Fee $149.00
Standard Nonmember Fee $199.00

Description

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).

Who should take this program?

CPAs

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

Notes:

Course code Code 22WC-0934
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Level Basic
Format Group Internet Based
Prerequisites Prereq. None
Advance
prep
None

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

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