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
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The U.S. 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 objective(s)
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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
Fees
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you are a
nonmember.
If you register, you will be charged
$199.00
(Standard Nonmember Fee).
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Standard Member Fee |
$149.00
|
Standard Nonmember Fee |
$199.00
|