Training Course:Corporate Taxation in the USASchool/Trainer:Quorum Training Ltd.
London, United Kingdom
Course Format: Classroom | E-learning | Virtual Class | Online | On-site | Blended | Self-paced
Course Description:
'' This two day course covers the principles of US taxation of business activity. Concentration on the effects of inbound and outbound investment will enhance the understanding of the tax consequences and opportunities when business is carried on in the USA and when US based corporations expand out of the USA. The course moves through consideration of the causes of US tax, and the computation of US taxable income to the US approach to tax treaties. The two day structure of the course recognises the complexity of the material and is designed to allow time for questions and discussions. The course requires an understanding of the principles of international taxation.
Programme
DAY 1
CAUSES OF US TAX LIABILITY
US residence
US trade or business and effectively connected income
US source investment income
DOING BUSINESS IN THE USA
US business forms and classification
US branches and the branch profits tax
US subsidiary companies, taxation of companies
TAX COMPLIANCE
The taxable year
Accounting methods
Due dates and filing extensions
Calculation of taxable income
Alternative minimum tax
Supplementary information, transactions with related parties
Penalties and interest
CONSOLIDATED TAX RETURNS
STATE TAX ISSUES
DAY 2
INVESTMENT INTO THE USA
Structure of the investment, acquisition shares versus assets, restrictions on the carry forward of losses
Reorganisations and mergers
Financing issues, debt versus equity, acquisition indebtedness, earnings stripping rules
Repatriation of profits
Sale of US investment
INVESTMENT FROM THE USA
Taxation of overseas operations, branch versus partnership, classification of entities
Foreign tax credits and limitations on use
Controlled foreign corporations
Current recognition of overseas income through Subpart F and Passive Foreign Investment Companies
Sales of overseas operations
TAX TREATIES
The approach to tax treaties, and the anti-treaty shopping rules included in the more recent treaties
...''
Please go to the school's official website for training price and schedule:
http://www.quorumtraining.co.uk
Phone:+44 (0)20 7388 2044
School Address:
Quorum Training Ltd,
Tavistock House,
Tavistock Square,
London WC1H 9TW
Jobs & Resumes: London
Houses & Roommates: London
Other training courses offered by Quorum Training Ltd.:
Tax Planning For Corporate Transactions
Taxation of Property Transactions
Construction Industry Scheme
Upstream Oil and Gas Taxation
International Tax Planning
Double Taxation Treaties
Transfer Pricing
Tax Effective Transfer Pricing
Influence of European Law on the Taxation of Corporations
Corporate Taxation in Ireland
Income Tax
Capital Gains Tax
Inheritance Tax
Taxation of UK Trusts
Risk Management in Tax
Charity Tax
VAT in Europe
VAT - International Services
VAT in Financial Services
Notice: The course description on this page was captured from the Internet as historical reference or submitted by visitors. It was archived statically and not updated from day to day.
Tips:
If you can not find a training course suitable for you instantly, you can leave your training request here and let trainers contact you later. |
|
|
