International Taxation: Outbound Transactions
The tax implications of a U.S. company’s investment outside the country.
Format
Online
NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
5.5
Author(s)
Mike Del Medico , Susan Ammer, Sara Yip
Availability
1 year
Product Number
ITCD25SSO
Tax consequences of U.S. businesses expanding abroad
U.S. businesses with a global presence often engage in outbound transactions. This course covers the most essential tax topics related to outbound transactions, including:
- Dividends received deduction (DRD)
- Global intangible low-taxed income (GILTI)
- Base erosion and anti-abuse tax (BEAT)
- Foreign-derived intangible income (FDII)
- Section 965, the one-time deemed repatriation tax
- Section 956, investment in U.S. property by a controlled foreign corporation (CFC)
- Section 959, previously taxed earnings and profits (PTEP)
Part of a comprehensive international tax education
This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.
This course can be purchased individually or as part of the U.S. International Tax: Inbound and Outbound Transactions bundle. You must purchase the bundle to earn the digital badge.
Who Will Benefit
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Key Topics
- Dividends received deduction (DRD)
- Global intangible low-taxed income (GILTI)
- Base erosion and anti-abuse tax (BEAT)
- Foreign-derived intangible income (FDII)
- Section 1248 applicability
- Section 1248 calculations
Learning Outcomes
- Identify global intangible low-taxed income (GILTI).
- Determine the foreign dividends-received deduction (DRD).
- Calculate the foreign-derived intangible income (FDII) deduction.
- Analyze the base erosion and anti-abuse tax (BEAT).
- Identify when earnings and profits (E&P) become previously taxed earnings and profits (PTEP).
- Identify the various types of Section 956 investments in U.S. property.
- Determine the applicability of Section 1248 to a domestic corporation.
Group ordering for your team
2 to 5 registrants
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