Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This two-course bundle is geared to help global finance and accounting professionals navigate the highly complex world of international taxation. It will explore the complexities of international taxation which will allow you to build a solid foundation in U.S. international taxation.
This course will help you distinguish between various types of global tax systems and certain characteristics of each, entity classifications, and the many ways to operate a business in a foreign country. This bundle includes:
- International Tax Foundation
- Introduction to U.S. Outbound and Inbound Transactions
Topics Include:
- Residency
- Foreign tax credits (FTCs)
- Entity classification
- Regimes including Subpart F income and global low-taxed intangible income (GILTI)
- Transfer pricing
- Effectively connected income (ECI)
- Base erosion anti-abuse tax (BEAT)
- Tax treaties
Note: This course includes an assessment. Learners are allowed multiple attempts to achieve a passing grade of 70%.
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Key Takeaways
Upon completion of this course, you will be able to:
- Distinguish between various types of global tax systems and certain characteristics of each.
- Recall the concept of a permanent establishment and taxable presence in the United States and globally.
- Recall the basics of transfer pricing rules for controlled transactions in the United States and globally.
- Identify the key actions under the Organisation for Economic Cooperation and Development (OECD) base erosion and profit-shifting (BEPS) initiative.
- Recall the basics of the anti-deferral provisions applicable to controlled foreign corporations.
- Recall effectively connected income (ECI) to U.S. trade or businesses.
- Recognize a withholding agent’s withholding requirements on payments made to foreign taxpayers.
- Recall the rules under the Foreign Investment in Real Property Tax Act (FIRPTA).
Who Will Benefit
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
How to Access the Course
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Carl Kenyon is a Senior Manager in the International Tax Practice of Grant Thornton LLP. Carl is based in our Houston office. Carl advises both U.S. and foreign based clients on the tax implications of transactions and investments that cross international borders. His experience includes cross-border M&A transactions, repatriation planning, international tax structuring, tax compliance, and tax accounting. Carl has served as a manager in London for Ernst & Young and as a long-term secondee to the tax department of a fortune 500 company.
Edward Weaver has over eight years of experience advising multinational clients on international and domestic tax issues. Ed handles a broad range of international tax matters including foreign tax credits, subpart F income, mergers and acquisitions, foreign currency transactions, tax treaties and tax accounting. Prior to joining Grant Thornton, Ed worked at Deloitte Tax LLP and Northern Trust Corporation. Ed is a frequent speaker on various tax topics and an adjunct professor at John Marshall Law School in Chicago.
F. Douglas Watson, CPA, J.D., LL.M., has focused the past 35 years on assisting multinational clients on international tax matters, including cross-border mergers and acquisitions, reorganizations and structured finance. Doug started the first 11 years of his career at Arthur Andersen assisting Multinational Corporations (MNC) in expanding into non-U.S.A. markets, as well as, into the U.S.A.
Denise Clark, CPA, M.S., is a South Florida based Tax Director serving clients in Grant Thornton’s Southeast marketplace. Denise provides general tax services for a number of large multistate and multinational clients, while specializing in the area of international taxation. Denise has in-depth experience in providing a wide range of tax services to businesses operating in a number of industries. She has served both large multistate and multinational corporations in the technology services industry, manufacturing and distribution industries, as well as serving a number of large private equity companies.