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International Taxation - Outbound Transactions  

CATEGORY: Taxation
COURSE ID: CLG20A, VERSION 13.00
(56)
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12 CPE Credits

International expansion has been the governing drive of all U.S.-based multinational corporations for many years. Today more and more companies are going international for expansion and survival. This course explains the business and U.S. tax consequences of international expansion by a U.S.-based corporation. Learn about the licensing and franchising options. Understand the sourcing of income and the allocation and apportionment of expenses for tax purposes. Become familiar with the foreign tax credit and the limitation categories. For controlled foreign corporations, you will learn about the U.S. tax on undistributed earnings. Be cognizant of the rules governing related-party transfer pricing for foreign subsidiaries. Be aware of the U.S. export incentives of the interest charge domestic international sales corporation. While the TCJA made massive changes to the domestic provisions of the Internal Revenue Code, it has practically rewritten the international provisions; this course has been updated regarding the international provisions.

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