Developed to help finance and accounting professionals navigate the complex world of international taxation, this three-part certificate series will help you master essential principles and concepts and apply your knowledge. Highlights
*Controlled foreign corporations (CFCs)*U.S. shareholders*Subpart F income*E&P*Dividends-received deductions (DRD)*Global intangible low-taxed income (GILTI)*Section 965*Foreign-derived intangible income (FDII)*Base erosion and anti-abuse tax (BEAT)*Previously taxed income (PTI)*Passive foreign investment corporation (PFICs)*Foreign tax credits (FTCs)*Dual consolidated losses (DCLs)*foreign currency, compliance, effectively connected income (ECI)*Branch profits tax (BPT)*1120-Fs, Foreign Account Tax Compliance Act (FATCA)*Foreign Investment in Real Property Tax Act of 1980 (FIRPTA)*Transfer pricing*Tax treaties