TAILIEUCHUNG - Lecture Taxation of individuals and business entities 2015 - Chapter 24: The U.S. taxation of multinational transactions

This chapter include objectives: Understand the basic . framework for taxing multinational transactions and the role of the foreign tax credit limitation, apply the . source rules for common items of gross income and deductions, recall the role of income tax treaties in international tax planning,. | Chapter 24 The . Taxation of Multinational Transactions Learning Objectives Understand the basic . framework for taxing multinational transactions and the role of the foreign tax credit limitation Apply the . source rules for common items of gross income and deductions Recall the role of income tax treaties in international tax planning Identify creditable foreign taxes and compute the foreign tax credit limitation Distinguish between the different forms of doing business outside the United States and list their advantages and disadvantages Comprehend the basic . anti-deferral tax regime and identify common sources of subpart F income . Framework for Taxing Multinational Transactions The . taxes citizens and residents on their worldwide income and nonresidents on their . source income. The criteria chosen by a government to assert its right to tax a person or transaction is called nexus. . Framework for Taxing Multinational Transactions Source-based .

• Quy hoạch - Đô thị
• Business entities
• Individual taxation
• Multijurisdictional taxation
• Transfer taxes
• Multinational transactions
• Taxing multinational transactions
• Urban market business entities
• Competitiveness of urban market business entities
• Market business entities
• Organization and management capacity
• Finance competence and business performance
• Essentials of taxation
• Business tax credits
• Corporate alternative minimum tax
• Limited liability entities
• Profits and distributions
• Entity legal classification
• Nontax characteristics
• Business income
• Accounting methods
• Operating partnerships
• Flow through entities
• The financial statements
• Business deductions
• Financial statements
• Loss limitations
• Property transactions
• Corporate taxation
• Nonliquidating distributions
• Corporate formation
• Taxable acquisitions
• Partnership interests
• Partnership distributions
• Operating distributions
• Post termination transition period
• Local taxes
• Income taxes
• Wealth planning
• Tax rate structures
• Federal taxes
• Tax compliance
• Tax authorities
• Tax planning strategies
• Related limitations
• Individual income tax
• Filing status
• Gross income
• Recognize income
• Individual deductions
• Deductions for AGI