INTERNATIONAL INCOME TAXATION II

Catalog description

This course covers the theory and application of international tax laws and regulations, including Global Intangible Low Tax Income (“GILTI”), Base Erosion Anti-Abuse Tax (“BEAT”), Foreign Derived Intangible Income (“FDII”), foreign corporations doing business in the United States, foreign currency, transfers (IRC 367) and dual consolidated losses. The course explains the preparation of income tax returns as they relate to international transactions, using actual forms when appropriate.