Basics of International Taxation 2017

Hosted By: Practising Law Institute

Why You Should Attend

In a global business environment, transactions with customers and suppliers often transcend national borders and investment and activities are frequently cross-border as well. A working knowledge of the U.S. international tax rules is, therefore, of paramount importance to a wide variety of tax and corporate professionals.

This year’s program will be led by international tax experts and focuses on specific types of outbound and inbound investment and activities, and their U.S. tax consequences. Each panel will focus upon the issues raised by inbound and outbound investments and describe how the U.S. tax rules address the issues raised. In particular, each panel will focus upon how these rules impact financings, mergers, acquisitions and other commercial activities.

What You Will Learn

  • Study the impact of Subpart F on global businesses
  • Explore the background, purpose and history of foreign tax credits
  • Understand the mechanics and significance of tax treaties
  • Examine new Treasury guidance on transfer of intangible assets, and on foreign currency
  • Get an overview of the reporting and withholding requirements in international transactions
  • Learn to recognize Passive Foreign Investment Companies (PFICs)
  • Identify the issues raised by a global workforce

Who Should Attend

Corporate, law firm and accounting firm professionals that consider cross-border transactions and need a working knowledge of relevant U.S. international tax rules, and government attorneys who want to stay on top of what’s happening in the international tax arena will benefit from attending this program.​​