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RESCHEDULED: Introduction to International Tax (Inbound/Outbound)
Nonmembers CPAs pay an additional $21.25 per credit hour for CE classes; nonmember CPAs will be held responsible for paying this amount.
Join Robert as he reviews and updates attendees on the latest in International Tax to include:
INBOUND
- new 2017 Tax Act Provisions
- new 100% dividend exemption
- subpart F and the new GILTI rules
- section 965 issues
- foreign investment in real property
- US tax issues of foreign investors
- tax treaty implications
- key reporting and withholding requirements
- residency issues
OUTBOUND
- controlled foreign corporations
- PFIC
- foreign tax credit
- branch rules
- effectively connected income/FDAP
- US persons overseas
- tax treaty implications
Course Objective(s): Participants will obtain a thorough overall understanding of international tax issues for both foreigners investing in the U.S. and U.S. persons overseas.
Prerequisites: The method of presentation is group-live instruction and the program level is overview/update. There are no prerequisites for this course nor is there any advanced preparation required.