Webinar: U.S. Taxation of Foreign Corporations: A Case Study Approach
WS737 | Course | Basic | Scheduled
Description
This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the cour
Credits
| Number of Credits | Type of Credits |
|---|---|
| 3.00 | Taxes |
Designed For
Any tax practitioner with clients invested in a foreign corporation
Prerequisites
A basic understanding of the tax rules relating to individual and corporate income tax
Highlights
- Understand how to approach and analyze the U.S. taxation of foreign corporations
- Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation
- Determine how much foreign tax credit can be claimed against such income inclusions
- Determine how subsequent dividend distributions from the foreign corporation are taxed
- Calculate capital gain on the disposition of the foreign corporation
- Discuss the impact of Section 962 election
- Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations
- Identify basic strategies for managing tax liabilities related to foreign corporations
Objectives
- Explain the similarities and differences between GILTI, Subpart F, and PFIC regimes
- Understand the mechanics of income inclusions and foreign tax credits available under GILTI, Subpart F, and PFIC regimes
- Compare and contrast the overall tax liability under different circumstances
- Identify tax planning opportunities for income from foreign corporations
Preparation
None
Notes
This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.
You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.
Prices
- Member (Early Bird)
- $149.00
- Non-Member (Early Bird)
- $149.00
- Member
- $149.00
- Non-Member
- $149.00