Virtual
Fundamentals of Outbound US Rules of International Taxation 2024
Date: Aug. 14, 2024
Time: 8 – 11:30 a.m. PT
CPE: 4
Overview
This program will begin the jurisdictional basis for the assertion of the US taxing jurisdiction over US persons. After a discussion of the foreign tax credit rules and the anti-deferral regimes (Subpart F, GILTI, and PFIC), Mr. Misey will discuss export benefits (IC-DISCs and the FDII deduction).
Product Code
1000002971-126421
Credit Type
CPE: 4CPE-Technical: 4CTEC-TX: 4IRS-TX: 4Accessibility
Closed Captioning Available
Intended Audience
CPAs and tax professionals that deal with international tax issues.
NASBA Field of Study
Taxes
Level of Difficulty
Basic
Prerequisites
None
Advance Preparation
None
Learning Objectives
Major Subjects
- The US Taxing Jurisdiction
- Sourcing Rules
- Foreign Tax Credits
- Subpart F
- Global-Intangible Low-Taxed Income
- Passive Foreign Investment Companies
- IC-DISCs
Other Dates
Faculty
Robert J. Misey Jr
Robert Misey is a shareholder with Reinhart Boerner Van Deuren s.c. He practices in the areas of international taxation and tax controversies. His previous experience includes nine years as an international trial attorney for the IRS in San Jose and in Washington, DC where he tried 21 Tax Court cases and served on the industry programs for both the athletics and entertainment industries and the manufacturing industries. He also led the interna...
More about Robert J. Misey JrAdditional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.