U.S. International Tax: Inbound and Outbound Transactions

Tracking the tax implications of international investments

More and more, businesses are expanding their operations globally, creating new types of potentially taxable transactions. The U.S. International Tax: Inbound and Outbound Transactions bundle allows you to build a solid foundation in the tax consequences of inbound and outbound transactions. This five-course series covers topics related to the various types of inbound and outbound transactions.

This series of courses includes:

• Taxation of Income Earned by Foreign Subsidiaries
• International Taxation: Outbound Transactions
• Overview of Foreign Tax Credit
• Foreign Losses, Foreign Currency, and Compliance
• International Taxation: Inbound Transactions

Updated for IRS and OECD developments

This series has been updated to include the interaction of U.S. final regulations and notices with global developments issued by the Organisation for Economic Co-operation and Development (OECD).

Part of a comprehensive international tax education

This series of self-study online courses is part of the U.S. International Tax Certificate program. This comprehensive learning program is geared to help global finance and accounting professionals navigate the highly complex world of international taxation.

Developed in partnership with Grant Thornton, this self-study online certificate program is valuable to anyone who needs to understand the complexities of international taxation.

After completing this series of courses, you will receive a digital badge that can be easily shared with your professional network. You must purchase these five courses as a bundle in order 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

• Controlled foreign corporations
• Subpart F income
• Global intangible low-taxed income (GILTI)
• Base erosion and anti-abuse tax (BEAT)
• Foreign-derived intangible income (FDII)
• Foreign tax credit (FTC)
• Calculation of dual consolidated losses (DCLs)
• Effectively connected income

Learning Outcomes

• Identify a controlled foreign corporation (CFC) and a U.S. shareholder.
• Differentiate among Subpart F income types.
• Identify global intangible low-taxed income (GILTI).
• Calculate the foreign-derived intangible income (FDII) deduction.
• Recall the general foreign tax credit (FTC) rules.
• Recall the purpose of dual consolidated loss (DCL) rules.
• Identify a qualified business unit (QBU) under Section 989.
• Identify the tax consequences of having U.S. effectively connected income (ECI).