Description

<p>This course covers classification of nonresident entities for United States tax purposes. Coverage begins with classification of organizations as separate from taxpayers, then discusses classification differentiations between trusts and business entities.</p>

<p>This course covers the following Topics:</p>

<ul>

<li>Threshold Considerations</li>

<li>Is the Entity a Trust?</li>

<li>Foreign Business Entities</li>

<li>Foreign Business Entities – Entity Classification</li>

<li>Foreign Business Entities – Elections</li>

<li>Foreign Business Entities – Relevance Determinations</li>

<li>Taxation of Foreign Business Entities</li>

<li>Foreign Corporations – Subpart F Income</li>

<li>Foreign Corporations – GILTI</li>

<li>GILTI &ndash; Regulatory Guidance</li>

<li>Foreign Corporations – Passive Foreign Investment Companies</li>

</ul>

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