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International Tax and the Foreign Tax Credit  

CATEGORY: Taxation
COURSE ID: FITAX2, VERSION 11.00
(64)
Online & Mobile, Download
4 CPE Credits
Level: Basic

Importing, exporting, licensing, opening foreign branches or foreign corporations? You need to know the tax ramifications of each. This course focuses primarily on the foreign tax credit. It provides a detailed discussion of such areas as who is entitled to the credit, the direct and indirect foreign tax credit, income sourcing and allocation of deductions for the credit, and foreign tax credit limitations. The course also covers the prior foreign personal holding company (FPHCo) rules and the passive foreign investment company (PFIC) rules.

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