October 24, 2022 8:00am – 11:30am Map & Directions 602-252-4144

Webcast: 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).

Location

ASCPA Live Online Webcast
Phoenix, AZ 85034-6617

Registration Time

7:30am

Fees

Member:
$160
Non-CPA Staff:
$210
Non-CPA Staff (100% club):
$160
Non-CPA Staff (sole proprietor):
$160
Non-Member:
$210
Webcast
Taxation
4

Objectives

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

Course Level

Beginning

Vendor

CalCPA Education Foundation More With This Vendor

Designed For

CPAs

Prerequisites

None

Highlights

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

Notes

None

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