On-Demand


3 CPE

International Tax Foundation

On-Demand
3 CPE

Learning Objectives

Distinguish the differences between various types of global tax systems and certain characteristics of each;Recall how the U.S. tax system works;Recall entity classification and hybrids;Recognize the different forms of operating a business in a foreign country;Recall the concept of a permanent establishment / taxable presence in the United States and globally;Recall U.S. income sourcing rules;Identify general U.S. withholding tax rules;Recognize the general function and benefits of most income tax treaties;Recall the basics of transfer pricing rules for controlled transactions in the U.S. and globally;Identify the key actions under the OECD Base erosion and profit shifting (BEPS) initiative

Major Topics

Tax Systems;Inbound/Outbound Taxation;Residency;Foreign Tax Credits;Entity Classification;Subpart F Income;Income Sourcing in U.S.;Withholding taxes in U.S.;Tax Treaties;Transfer pricing

CPE Credits Available

3 CPE
3
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Tax
  • Taxation

Prerequisites

None

Advanced Preparation

None

Provider

AICPA

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