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| Name | Section 2 – Foreign Tax Credit – 02-2 Who’s the Taxpayer? |
| Video Uploader | Video From Jeff Kadet |
| Upload Date | This Video Uploaded At 03-09-2019 23:20:40 |
| Video Discription | T516 INTERNATIONAL TAXATION II -- OUTBOUND INTERNATIONAL ASPECTS OF US TAX LAW WINTER 2019 JEFFERY M KADET UNIVERSITY OF WASHINGTON SCHOOL OF LAW TAX LLM PROGRAM ++++++++++++ COURSE DESCRIPTION An introduction to the practice of US tax law with respect to the conduct by US persons of business and investment outside the US either directly or through non-US entities. This course seeks to strike a balance between the technical detail within the US tax law and the practical application of that law to typical business and investment situations. The goals of the course include: • Achieving familiarity and understanding of the provisions of US tax law relevant to "outbound" investment • Developing skill in applying these provisions of US law to practical business and investment situations • Developing an ability to examine an outbound business or investment situation and to identify relevant US tax issues • Learning to analyze the various US issues in order to arrive at conclusions and recommended courses of action • Developing sensitivity to identify opportunities and risks The course includes developments such as GILTI, FDII, and the BEAT that were enacted in late 2017 within the Tax Cuts and Jobs Act. The material is generally current as of January 2019. CONTENT OF CLASS SESSIONS Section 1 – Course Introduction and Significant Background Matters • 01-1 Introduction • 01-2 Building Blocks for Course • 01-3 Mechanisms to Prevent Profit Shifting to Zero and Low-Taxed Group Members • 01-4 A Few Tax Accounting Terms • 01-5 Check-the-Box – Entity Classification Section 2 – The Foreign Tax Credit • 02-1 FTC Introduction • 02-2 Who’s the Taxpayer? • 02-3 FTC vs Deduction • 02-4 What is a Creditable Tax? • 02-5 The Deemed-Paid Foreign Tax Credit • 02-6 The FTC Limitation • 02-7 The FTC Carryback and Carryover • 02-8 FTC – Accounting Methods Section 3 – Subpart F and Controlled Foreign Corporations • 03-1 Subpart F Introduction • 03-2 Definitions – US Shareholder and Controlled Foreign Corporation • 03-3 Subpart F Income §954 • 03-4 Deemed-Paid FTC §960 • 03-5 Previously Taxed Income Account and Investment Adjustments • 03-6 Individual US Shareholders – Optional Election of Corporate Treatment §962 • 03-7 Special Issues under §954 • 03-8 Investment in US Property §956 Section 4 – New Mechanisms in Connection with Adoption of Territorial System in TCJA (enacted December 2017 and generally effective from 2018) • 04-1 Transition Tax upon Transition to Territorial System [REMAINDER OF COURSE TO BE ADDED IN COMING MONTHS] See also the Winter 2011 T516 Course on this Channel. While the material covered is mostly the same as for this Winter 2019 course, there are additional matters covered that are still applicable. It will also provide reinforcement of the material. |
| Category | Education |
| Tags | International Tax | International Tax Planning | Outbound Tax Planning | Subpart F | CFC | Transfer Pricing | GILTI | FDII | BEAT | Check-the-Box | FTC | Foreign Tax Credit |
