Checkpoint Learning

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Introduction to International Taxation  

CATEGORY: Taxation
Online & Mobile, Download
6 CPE Credits
Level: Basic

This comprehensive program will go a long way in helping CPAs gain a general understanding of the complexities of international taxation. Practitioners will learn about the importance of the income-sourcing rules in international tax planning and compliance work, the special source rules that apply to different kinds of income, the fundamentals of foreign tax credit calculation, and the U.S. taxation of foreign source income. In addition, this program explains how to determine who is subject to the U.S. income tax and how to determine what income is taxable to such persons, how U.S. citizens are taxed on their foreign income, and how nonresident aliens are taxed on their U.S. income. This program also analyzes U.S. persons owning foreign corporations, controlled foreign corporations, IRC Sec. 482 and transfer pricing, foreign ownership of U.S. corporations, the foreign tax credit, tax withholding for foreign persons, and tax treaties in international tax administration. This course is most beneficial to professionals new to international taxation. These individuals are often at the staff or entry level in an organization, although this course may also benefit a seasoned professional with limited exposure to international taxation.

Note: This course has been updated to include the relevant tax provisions of the Tax Cuts and Jobs Act of 2017.

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