United States International Tax Risk Management

Catalog description

Credits 3. 3 Lecture Hours. Overview of the basic principles and policies governing the United States (U.S.) taxation of international transactions using a risk management case-study approach addressing data; consideration of both inbound, foreign investment in the U.S., and outbound, U.S. investment abroad, transactions analysis of the U.S. tax rules and the interaction between U.S. and foreign tax systems through the operation of the tax credit and tax treaties; outbound and foreign-derived intangible income, inbound and base erosion and anti-abuse tax (BEAT), form 1120 documentation and check the box, subpart F and global intangible low-taxed income (GILTI), previously-taxed earnings and profits (PTEP), Form 5471, mergers and acquisitions, and finally, foreign tax credits (FTCs).