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International Taxation: U.S. Taxation of Inbound Transactions 

On Demand

Through the use of effective examples and in-depth discussion, participants will gain a practical and clear understanding of U.S. tax law as it relates to FDAP Income and Effectively Connected Income.

Learning Objectives:
The complications of U.S. tax law are compounded by unique requirements regarding the taxation of inbound transactions. Understanding and applying these tax laws are exceedingly complicated - and critical - in today's increasingly globalized economy. At the conclusion of this session you will be able to:

  • Identify the purpose of Tax Treaties
  • Describe U.S. Source Income
  • Outline the taxation of FDAP Income (fixed, determinable, annual or periodic) and ECI (Effectively Connected Income)
  • Define how the disposition of U.S. Real Property Interest (USRPI) is treated for tax purposes and the withholding and reporting requirements
  • Summarize Branch Profits Tax (BPT) and how BPT is applied
  • List the tax treatment of deductions
RTRP, EA, Registered Tax Return Preparer, and Enrolled Agent

Delivery Method:
Self-Study

View course demo >>

Program Level:
Advanced

Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.

Enroll Now

  • Instructor(s): Timothy F. Gearty, CPA, MBA, JD | Charles Edward Falk
  • Format: On Demand
  • Field of Study: Taxes
  • Credits: 2
  • Price: $79.00
  • Prerequisites: 5+ years of tax experience
  • Advanced Preparation: 
  • Course Level: