href="#ulink_22ce3910-a6e3-5cfe-9809-07c0c1fb88e8">7-47
216 7-48
217 7-49
218 7-50
219 7-51
220 7-52
221 7-53
222 7-54
223 7-55
224 8-1
225 8-2
226 8-3
227 8-4
228 8-5
229 8-6
230 8-7
231 8-8
232 8-9
233 8-10
234 8-11
235 8-12
236 8-13
237 8-14
238 8-15
239 8-16
240 8-17
241 8-18
242 8-19
243 8-20
244 8-21
245 8-22
246 8-23
247 8-24
248 8-25
249 8-26
250 8-27
251 8-28
252 8-29
253 Glossary 1
254 Glossary 2
255 Glossary 3
256 Glossary 4
257 Glossary 5
258 Glossary 6
259 Glossary 7
260 Index 1
261 Index 2
262 Index 3
263 Solution 1
264 Solution 2
265 Solution 3
266 Solution 4
267 Solution 5
268 Solution 6
269 Solution 7
270 Solution 8
271 Solution 9
272 Solution 10
273 Solution 11
274 Solution 12
275 Solution 13
Notice to readers
International Taxation is intended solely for use in continuing professional education and not as a reference. It does not represent an official position of the American Institute of Certified Public Accountants, and it is distributed with the understanding that the author and publisher are not rendering legal, accounting, or other professional services in the publication. This course is intended to be an overview of the topics discussed within, and the author has made every attempt to verify the completeness and accuracy of the information herein. However, neither the author nor publisher can guarantee the applicability of the information found herein. If legal advice or other expert assistance is required, the services of a competent professional should be sought.
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© 2019 Association of International Certified Professional Accountants, Inc. All rights reserved.
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ISBN 978-1-11975-649-1 (Paper)
ISBN 978-1-11975-751-1 (ePDF)
ISBN 978-1-11975-750-4 (ePub)
ISBN 978-1-11975-752-8 (oBook)
Course Code: 732015
ITTF GS-0419-0A
Revised: May 2019
Chapter 1 Overview of U.S. Corporate International Taxation
Learning objectives
Recognize the comprehensive system of outbound (core) and inbound U.S. international taxation laws.
Recognize the concepts of timing for income recognition.
Identify the international tax provisions of the Tax Cuts and Jobs Act (TCJA) signed in December 2017.
Recognize U.S. federal income tax benefits for U.S. exporters of U.S. property under the interest charge domestic international sales corporations (IC-DISC) regime.