International Taxation

- Blurb -

Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction. Information is provided for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017, this guide covers international tax terminology and regulations that apply to a U. S. entity involved in global operations, or for a foreign entity doing business in the United States. Key topics include:Export incomeReceipts in foreign currencyAllocation and apportionment of deductionsU. S. foreign tax credit fundamentals and special rulesInitiation of foreign operationsForeign branches and affiliated companiesSale of use of tangible propertyForeign business operations in the United StatesForeign business sales of tangible property in the United StatesForeign business provision of services in the United StatesExploitation of business assets outside of the United StatesUse of foreign tangible/intangible property in the United StatesU. S. withholding taxes on foreign businessesFDIIGILTI