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This basic seminar in international taxation will focus on the principles relating to the taxation of foreign persons (individuals as well as legal entities) by the United States and the U.S. Taxation of income received by U.S. individuals and entities from activities abroad.
Topics will include principles of international tax jurisdiction; rules relating to the source of income and deductions; the foreign tax credit; Section 482 and transfer pricing; foreign currency translations; international double taxation treaties and an introduction to controlled foreign corporations.
The seminar will start with a basic overview of topics and then will focus on current developments and updates, including FATCA and international tax reform proposals.
•Introduction and Understanding of Tax Residency and Source of Income
•Taxation of U.S. Corporations with Foreign Operations
•Taxation of U.S. Individuals with Foreign Assets or Income (Including FACTA)
•Taxation of Foreign Corporations with U.S. Income
•Taxation of Foreign Individuals with U.S. Income
Dates: Monday - Thursday, July 23 - 26, 2012 from 4pm – 7:30pm
For more information visit http://www.sandiego.edu/sts/international