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Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach

 Various
 
3.0
Registration is Open
Member Price
$149.00 Regular Registration
Your Price
$156.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Thu, 07/17/2025 from 2:00 pm to 5:00 pm
 Mon, 08/18/2025 from 9:00 am to 12:00 pm
 Mon, 09/15/2025 from 2:00 pm to 5:00 pm
 Thu, 10/23/2025 from 9:00 am to 12:00 pm
 Wed, 11/26/2025 from 10:00 am to 1:00 pm
 Mon, 12/15/2025 from 2:00 pm to 5:00 pm
 Mon, 01/05/2026 from 9:00 am to 12:00 pm
 Wed, 02/04/2026 from 9:00 am to 12:00 pm
 Thu, 04/16/2026 from 9:00 am to 12:00 pm
 Currently available
Designed For:

Any tax practitioner with clients invested in a foreign corporation

Prerequisite:

A basic understanding of the tax rules relating to individual and corporate income tax

This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under GILTI (Global Intangible Low-Taxed Income), Subpart F, and PFIC (Passive Foreign Investment Company) regimes. The case study will further evaluate tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations, empowering participants to advise their clients on the most tax efficient way to structure their international investments.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Basic

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Explain the similarities and differences between GILTI, Subpart F, and PFIC regimes
  • Understand the mechanics of income inclusions and foreign tax credits available under GILTI, Subpart F, and PFIC regimes
  • Compare and contrast the overall tax liability under different circumstances
  • Identify tax planning opportunities for income from foreign corporations

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.