Fundamentals of fair value measurements, including valuation approaches and considerations, are explored for professionals looking to augment their valuation skills and expand their service offerings.
Learning Objectives
- Learning Outcomes
- Distinguish between various types of global tax systems and certain characteristics of each.
- Recall entity classification and hybrids among domestic and foreign entities.
- Recall the concept of a permanent establishment and 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 a typical income tax treaty.
- Recall the basics of transfer pricing rules for controlled transactions in the United States and globally.
- Identify the key actions under the Organisation for Economic Cooperation and Development (OECD) base erosion and profit-shifting (BEPS) initiative.
