Objective
- Prepare U.S. tax practitioners to advise their clients who are considering expanding outside the United States regarding the domestic tax consequences of such an expansion
Highlights
- Choice of entity – structuring foreign operations
- Permanent Establishment
- Controlled Foreign Corporations and Subpart F
- Foreign tax credits – direct and indirect credits
- Source of Income Rules
- Overview of U.S. reporting for international operations
Designed For
Tax practitioners advising United States businesses regarding the United States tax consequences of expanding outside the United StatesPrerequisite
Basic understanding of individual taxationAdvanced Preparation
None