Webinar: U.S. Taxation of Foreign Corporations: A Case Study Approach

WS1031  |  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
Your Price: $149.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.