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Tax Rules for Businesses that Expand Beyond the U.S. (BOUS)

Friday, July 21, 2017
01:00 PM - 03:00 PM (Eastern)

Mike Tucker, Ph.D., LL.M., J.D., CPA

Ian Redpath, J.D., LLM

  • Format Webinar
  • Credits 2
  • Level Intermediate
  • Field of Study Taxes (2)

Overview

Tax practitioners are often asked by their U.S.-based business clients that are considering conducting business outside the U.S. to advise them with respect to the tax consequences of such an expansion. The U.S. tax rules in this area are highly complex, and to some extent interact with the tax rules of the country to which the business is expanding and any applicable tax treaties. This program is a general overview of the tax rules that apply when U.S. businesses expand outside the US.

Major Topics:

  • Choice of entity – structuring foreign operations
  • Permanent Establishment
  • Controlled Foreign Corporations and Subpart F
  • Foreign tax credits – direct and indirect credits
  • Source of Income Rules
  • Overview of U.S. reporting for international operations

Learning Objectives

  • Prepare U.S. tax practitioners to advise their clients who are considering expanding outside the United States regarding the domestic tax consequences of such an expansion

Who should take this course:

Tax practitioners advising United States businesses regarding the United States tax consequences of expanding outside the United States

Basic understanding of individual taxation

None

Yes

No

No

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