COURSE·ACCT4502

International Taxation

Accounting

22 Chapters

Offered in

AccountingACCT4502electiveTax & Law

Chapters

Ch 1FREE

Introduction to International Taxation

12 min

Ch 2FREE

Tax Jurisdiction and Residency

15 min

Ch 3

Source of Income Rules

15 min

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Ch 4

Allocation and Apportionment of Deductions

15 min

Ch 5

Taxation of Foreign Persons Trade or Business and Effectively Connected Income

13 min

Ch 6

Withholding on Passive Income and Real Property Gains

17 min

Ch 7

Bilateral Income Tax Treaties

12 min

Ch 8

Withholding and Information Reporting Systems

16 min

Ch 9

Taxation of U.S. Persons on Foreign Activities

12 min

Ch 10

Controlled Foreign Corporations and Subpart F Income

14 min

Ch 11

Global Intangible Low-Taxed Income (GILTI)

12 min

Ch 12

Passive Foreign Investment Companies (PFICs)

14 min

Ch 13

Foreign Tax Credit

14 min

Ch 14

Transfer Pricing Arm's Length Standard and Comparability Analysis

14 min

Ch 15

Transfer Pricing Gross Margin and Profit-Based Methods

16 min

Ch 16

Special Transfer Pricing Topics Services, Intangibles, and Compliance

16 min

Ch 17

Foreign Currency Transactions and Translation

16 min

Ch 18

Outbound Transfers and Cross-Border Reorganizations

14 min

Ch 19

Inversions and Anti-Deferral Provisions in Reorganizations

16 min

Ch 20

Hybrid Entities, Dual Consolidated Losses, and Base Erosion

12 min

Ch 21

Judicial Doctrines and Transaction Reporting

11 min

Ch 22

International Boycott and Anti-Bribery Provisions

12 min