Description

<p>This course provides a detailed review of United States tax considerations for American taxpayers engaged in foreign business activities.</p>

<p>This course covers the following Topics:

<b>>></b> Learn how foreign entities are classified for U.S. tax purposes

<b>>></b> Learn how to determine whether a foreign corporation is a controlled foreign corporation subject to GILTI/Subpart F rules

<b>>></b> Understand how GILTI and Subpart F provisions create current inclusions for U.S. shareholder

<b>>></b> Recognize the potential benefits of U.S. incorporation for foreign activities based on the FDII deduction

<b>>></b> Understand how to determine the best option for structuring foreign activities</li>

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