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ADDRESS: 901 Dulaney Valley Road, Suite 800
Towson, MD 21204
PHONE: 888-481-3500
International TaxationCOURSE ID: ITTF

Get a solid understanding of international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the U.S. Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction.

DESIGNED FOR: Senior associates through manager in public accounting who assist clients with tax implications of their global operations, owners, and CFOs of closely held businesses with international operationsFIELD OF STUDY: TaxesLEVEL: IntermediatePREREQUISITES: Strong knowledge of U.S. Income taxationCOURSE PRODUCER: AICPACREDITS: 8.0OBJECTIVES:
  • Identify basic foreign tax law fundamentals to properly serve clients that require international tax compliance.
  • Recognize how to comply with U.S. tax reporting requirements for inbound and outbound transactions and operations.
  • Identify how to source income to a foreign jurisdiction.
  • Determine the required allocation and apportionment of deductions to foreign sourced income.
  • Analyze which foreign taxes are creditable against U.S. taxes
  • Recognize how to Report foreign bank accounts and investments in jurisdictions including FATCA rules.
  • Identify the U.S. tax reporting requirements for foreign affiliates.
  • Recognize how to structure transactions and/or business operations of foreign-based service businesses entering the United States.
  • Evaluate the effect of treaties on the taxation of your client's foreign based income activities.

• Export income • Receipts in foreign currency • Allocation and apportionment of deductions • U.S. foreign tax credit – fundamentals and special rules • Initiation of foreign operations • Foreign branches and affiliated companies • Sale of use of tangible property • Foreign business operations in the United States • Foreign business sales of tangible property in the United States • Foreign business provision of services in the United States • Exploitation of business assets outside of the United States • Use of foreign tangible/intangible property in the United States • U.S. withholding taxes on foreign businesses

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Business Learning Institute - Course Catalog