Gain a better understanding of the issues related to foreign operations and maintain compliance with U.S. tax law.Foreign operations can present a great opportunity for a U.S. company with worldwide activity, but it can raise a number of U.S. tax issues. Proper tax planning in establishing foreign operations, and an understanding of the ongoing U.S. tax disclosures and other requirements they create, are essential to avoiding problems down the road. This course will provide an overview of the issues (and highlight some potential pitfalls) related to foreign operations creating U.S. ownership, timing taxable earnings, maintaining compliance with U.S. tax law and disclosure requirements, and keeping current on recent tax legislation.
Establishing Foreign Operations Identify Options for Foreign Activities Choice of Entity Alternatives Foreign Operations and Tax Rates Method of Accounting Issues Tax Consequences of U.S. Ownership U.S. Ownership Subject to Disclosure Controlled Foreign Corporations Subpart F Definitions and Issues Global Intangible Low-Taxed Income Tax Reporting and Disclosure Issues FBAR and Foreign Financial Assets Foreign Investments and Transfers U.S. Tax Withholding and Treaties U.S. Disclosure Requirements Transfer Pricing Issues New Issues Under Recent Tax Legislation U.S. Policy on Territorial Tax System U.S. Inclusion of Foreign Income Low Tax Rates on Foreign Income What Repatriation to U.S. Means
This live webinar is designed for accountants, attorneys, presidents, vice presidents, controllers, tax managers, business owners and managers, finance executives, directors, bookkeepers, and tax preparers.