The perfect place to start your education in U.S. international taxation, with easy-to-understand explanations of complex topics in this tax subspecialty. An approachable introduction to international taxation International taxation can get complex quickly, especially when you don’t have a solid foundation. This course, an excerpt of International Taxation – Tax Staff Essentials, provides the basis necessary to understand more advanced U.S. international taxation concepts. Detailed, scenario-based examples make the materials a powerful resource that you can reference in your everyday work. Topics include: - The definition of a U.S. tax resident - Default entity classification rules - Income sourcing rules - Deduction sourcing and apportionment rules On the pulse of international taxation A flurry of Treasury Regulations has kept the international tax space buzzing. With all-new course materials for 2024, learners are getting a modern view of the international tax landscape. Who Will Benefit - U.S. tax professionals who have clients who live abroad or have foreign investments - Industry tax staff who work for companies with global operations - CPAs interested in growing their international tax knowledge base - Non-U.S. accountants interested in learning about inbound transactions Key Topics - U.S. tax residents - Default entity classification - Income sourcing - Deduction sourcing and apportionment Learning Outcomes - Recognize the rules for determining who is a U.S. taxpayer. - Identify default entity classification rules. - Recall the basic income and expense sourcing rules. - Recall the basic rules for allocation and apportionment of deductions.