Description

You’ve seen the reports about how companies like Google, Microsoft, Apple, General Electric and others pay relatively low global tax and keep earnings “permanently reinvested” outside the U.S. Do you know the tax rules that make this possible?

This “outbound” course addresses the fundamental issues US-based tax, finance and operations professionals with any foreign/non-US corporate activities need to know. We provide a practical business focus that, when taken with our separate “inbound” international tax course, provides a broad understanding of U.S. tax rules good for even non-tax professionals!

We cover:

• Six guiding principles of the U.S. international tax system
• Key business issues to consider when “going global”
• Anti-deferral rules such as Subpart F and Section 956
• Rules that make certain income taxable in the U.S.–even if it is earned offshore and stays offshore
• Methodologies to reduce double taxation

And finally, we touch on the latest “inversion” craze and what the US government has recently done to keep it in check.