Courses

Tax practitioners are often asked by their U.S.-based business clients that are considering conducting business outside the U.S. to advise them with respect to the tax consequences of such an expansion. The U.S. tax rules in this area are highly complex, and to some extent interact with the tax rules of the country to which the business is expanding and any applicable tax treaties. This program is a general overview of the tax rules that apply when U.S. businesses expand outside the U.S. These materials have been updated to include changes made by the Tax Cuts and Jobs Act of 2017.