U.S. Taxation of International Transactions
Explore advanced concepts in U.S. international taxation and strategic planning methods for optimizing global business operations and compliance.
Explore advanced concepts in U.S. international taxation and strategic planning methods for optimizing global business operations and compliance.
This comprehensive course explores U.S. taxation of international transactions, covering both outbound and inbound tax issues. Students will gain in-depth knowledge of key concepts such as sourcing rules, transfer pricing, controlled foreign corporations (CFCs), Subpart F income, foreign tax credits, and recent developments like GILTI, BEAT, and FDII. The curriculum combines theoretical foundations with practical applications, preparing learners to navigate the complexities of global taxation. While focusing primarily on outbound transactions, the course also introduces inbound taxation principles, providing a well-rounded understanding of U.S. international tax law.
4.8
(23 ratings)
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English
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What you'll learn
Understand jurisdictional principles and sourcing rules in international taxation
Analyze inbound taxation issues, including FDAP and ECI regimes
Master the concepts of controlled foreign corporations and Subpart F income
Comprehend the Global Intangible Low-Taxed Income (GILTI) regime
Understand transfer pricing principles and the Base Erosion and Anti-Abuse Tax (BEAT)
Apply foreign tax credit rules to mitigate international double taxation
Skills you'll gain
This course includes:
3.6 Hours PreRecorded video
29 quizzes
Access on Mobile, Tablet, Desktop
FullTime access
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There are 4 modules in this course
This course provides a comprehensive analysis of U.S. taxation of international transactions, focusing on both theoretical concepts and practical applications. The curriculum is divided into four modules, covering jurisdictional principles and sourcing rules, inbound taxation and treaties, controlled foreign corporations and current income inclusions, and the foreign tax credit system. Students will explore key topics such as residency determination, source of income rules, transfer pricing, Subpart F income, Global Intangible Low-Taxed Income (GILTI), Base Erosion and Anti-Abuse Tax (BEAT), and Foreign Derived Intangible Income (FDII). The course emphasizes outbound transactions but also introduces inbound taxation concepts, providing a well-rounded understanding of U.S. international tax law. Through video lectures, readings, quizzes, and discussions, learners will develop the skills to navigate complex international tax scenarios and understand the implications of cross-border business activities.
Introduction, Jurisdictional Principles, and Sourcing
Module 1 · 6 Hours to complete
Inbound Taxation, Treaties, Transfer Pricing, and Export Incentives
Module 2 · 2 Hours to complete
Controlled Foreign Corporations and Current Income Inclusions
Module 3 · 2 Hours to complete
The Foreign Tax Credit
Module 4 · 2 Hours to complete
Fee Structure
Payment options
Financial Aid
Instructor
Senior Lecturer of Accountancy
Matthew A. Hutchens is a Senior Lecturer of Accountancy at the University of Illinois Urbana-Champaign, where he has been teaching since 2017. He holds a J.D. from Indiana University and a B.S. in Accounting and Finance from the same institution. Hutchens has a diverse professional background that includes serving as a staff attorney for Indiana Legal Services' Low Income Taxpayer Clinic and working in tax services at Crowe Horwath LLP. His teaching focuses on various aspects of taxation, including Principles of Taxation, Federal Taxation, and Multistate Taxation, where he emphasizes practical applications and problem-solving skills relevant to the accounting profession. Hutchens has published several works on federal tax relief processes and has received multiple accolades for his teaching effectiveness, including recognition on the List of Teachers Ranked as Excellent by their Students. His commitment to education and practical experience in tax law make him a valuable resource for students pursuing careers in accountancy.
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4.8 course rating
23 ratings
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