Introduction to International Taxation Webinar

• Recognize international tax issues.
• Determine taxing jurisdiction for different types of income.
• Identify reporting differences and treaty provisions that apply to common transactions.
• Calculate taxable income of a U.S. citizen working in another country and taxable income (and tax) of a foreign national working in the United States.
• Identify how to apportion income of a multi-national business enterprise.
• Determine tax rules for an "effectively connected" business operations.
• Recognize and create tax savings opportunities.

• Sourcing of income
• Foreign tax credits
• Foreign corporations
• Withholding taxes
• "Sub-part F" income
• Transfer pricing: IRC Sec. 482
• Tax treaties
• Taxation of foreign persons
• U.S. taxation of foreign transactions