Cover the Foreign Tax Credit Rules and key concepts.
NASBA Field of Study
Shannon Berryman, Eric Johnson, David Zaiken, David Han, Brandon Joseph
This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S.International Tax: Inbound and Outbound Transactions bundle. You must purchase the bundle to earn the digital badge.
The CPE self-study course covers, in more detail, the Foreign Tax Credit (FTC) Rules and key concepts. It then focuses on key concepts of the expense apportionment rules, including general methods, alternative methods, and special rules such as "Controlled Foreign Corporation (CFC) netting."
Finally, it discusses foreign tax splitter arrangements under Section 909 and the impact of Section 901(m) on indirect paid credits.
Group ordering for your team
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