Fundamentals of Outbound US Rules of International Taxation 2024

Thursday, April 24, 2025

Webcast or Webinar, Online

11:00AM - 2:30 PM (opens at 10:30AM) EST

4Credits

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$159.00 Regular Price

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$209.00 Regular Price

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Course Type: Webcast

Course Code: 25/1126422

Level: Basic

Vendor: California CPA Education Foundation

Field of Study: Taxes

Overview:

This program will begin the jurisdictional basis for the assertion of the US taxing jurisdiction over US 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).

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

Major Topics:

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

Designed For:

CPAs and tax professionals that deal with international tax issues.

Prerequisites:

None