Webinar (CA): Fundamentals of Outbound U.S. Rules of International Taxation

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).

Learning Objectives

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

Major Topics

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

Provider
California CPA Education Foundation
Course Level
Basic
CPE Field of Study
Tax
4
Who Should Attend

CPAs.

Instructor(s)
Robert Misey
Prerequisites

None

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Dec 8, 2021
9:00 am - 12:30 pm MDT
Location
Webinar
Total CPE Credits
4
Format
Webinar

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$149.00

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$199.00
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Webinar (CA): Fundamentals of Outbound U.S. Rules of International Taxation


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