International Cross Border Transactions
Available Until
(Check-In 7:30am)
On-Demand Only
2.00 Credits
Member Price $79.00
Non-Member Price $109.00
Overview
Description:
Please join us for an introductory course in international cross border transactions. We will discuss typical situations in which a cross-border transaction arises, and how a taxpayer can utilize the rules to potentially decrease an entities effective tax rate. Other issues, such as documentation and IRS audit risk will also be covered. These rules will be illustrated by a hypothetical US- Canada transaction.
Learning Objectives:
After attending this presentation you will be able to:
- Identify a cross border transaction and be able to discuss potential implications.
- Determine potential audit risks involved with cross border transactions.
- Explain the role of competent authority, advanced pricing agreements and other alternative methods in reducing audit risk.
- Understand the types of contemporaneous documentation needed.
- Apply these principles in order to decrease and entity’s effective tax rate.
Program Content:
- Branch Profits Tax
- Controlled Foreign Corporations
- Transfer of Intangibles
- Effective Tax Rates
- World-wide Taxation
- Territorial Taxation
Who should attend: This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses.
Developed by: Allison M. McLeod, LL.M., CPA. A PLLC
Instructor: Allison M. McLeod, LL.M., CPA. A PLLC
Highlights
Prerequisites
None
Designed For
Objectives
Preparation
None:
Leader(s):
Leader Bios
Allison McLeod, Business Professionals Network Inc ACPEN
Allison McLeod, CPA, JD Professor Allison McLeod is currently a full-time Senior Lecturer at the University of North Texas, and has taught classes in Corporate Income Taxes, Multi-jurisdictional Taxation, Individual Taxes, Tax Research, Ethics and Financial Accounting. Prior to going into academia, she worked for 18 years in industry and in a Big Four accounting firm. Professor McLeod earned a law degree from Baylor School of Law, and an LL.M. degree in Taxation from Southern Methodist School of Law. She has been a licensed CPA since 1993 and has been licensed to practice law since 1992. She is a member of the Professional Ethics Committee for the Texas Society of CPAs and works part time for the Dallas law firm of Grable Martin Fulton, PLLC.
Non-Member Price $109.00
Member Price $79.00