- NY Credits : 4.0
- TX Credits : 4.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 4.0
Checkpoint Learning
Course Detail
The U.S. has a worldwide taxation system whereby U.S. taxpayers are subject to U.S. income tax on all sources of income regardless of source. Most countries have their own income tax system. Thus, the same income stream can be taxed by more than one jurisdiction leading to potential double taxation. This can be relieved via a deduction or credit for the foreign taxes. This course reviews the double tax relief with the foreign tax deduction and the foreign tax credit. This course is most appropriate for the professional with detailed knowledge of taxation who may be in a mid-level position within an organization with operational or supervisory responsibilities, or both.
Included with subscription(s):
International Taxation - Sourcing of Income and Allocation and Apportionment of Expenses
International expansion has been the governing drive of all U.S.-based multinational corpo...
$79
4 credits
Online and Mobile Courses
Treaties and Foreign Tax Systems
This course reviews the relevance of income tax treaties when conducting operations outsid...
$49
2 credits
Online and Mobile Courses
International Taxation - Controlled Foreign Corporations
Special rules apply to controlled foreign corporations (CFCs) of U.S. multinationals. The ...
$79
4 credits
Online and Mobile Courses
Strategies for Reducing Tax on Social Security and Retirement Distributions
There are different types of strategies available to assist clients who are entering or wh...
$29
1 credits
Online and Mobile Courses