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Chapter 9 Taxation of International Transactions
The Big Picture (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Overview of International Taxation (slide 1 of 2) ,[object Object],[object Object]
Overview of International Taxation (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
U.S. Taxation of Cross-Border Transactions
The Big Picture – Example 2 Double Taxation ,[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 3 Inbound Taxation ,[object Object],[object Object],[object Object],[object Object]
International Tax Treaties (slide 1 of 3) ,[object Object],[object Object],[object Object]
International Tax Treaties (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
International Tax Treaties (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]
Sourcing of Income (slide 1 of 9) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Sourcing of Income (slide 2 of 9) ,[object Object],[object Object],[object Object],[object Object]
Sourcing of Income (slide 3 of 9) ,[object Object],[object Object],[object Object],[object Object]
Sourcing of Income (slide 4 of 9) ,[object Object],[object Object],[object Object]
Sourcing of Income (slide 5 of 9) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sourcing of Income (slide 6 of 9) ,[object Object],[object Object],[object Object]
Sourcing of Income (slide 7 of 9) ,[object Object],[object Object],[object Object],[object Object]
Sourcing of Income (slide 8 of 9) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sourcing of Income (slide 9 of 9) ,[object Object],[object Object],[object Object],[object Object]
Allocation and Apportionment of Deductions (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Allocation and Apportionment of Deductions (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Allocation and Apportionment of Deductions (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Allocation and Apportionment of Deductions (slide 4 of 4) ,[object Object],[object Object],[object Object]
The Big Picture – Example 9 Apportionment Of Interest Expense ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Transfer Pricing Example (slide 1 of 2)
Transfer Pricing Example (slide 2 of 2)
Foreign Currency Transactions (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Foreign Currency Transactions (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Foreign Currency Transactions (slide 3 of 4) ,[object Object],[object Object],[object Object]
Foreign Currency Transactions (slide 4 of 4) ,[object Object],[object Object],[object Object]
Foreign Branch Currency Exchange Treatment (slide 1 of 2) ,[object Object],[object Object],[object Object]
Foreign Branch Currency Exchange Treatment (slide 2 of 2) ,[object Object],[object Object],[object Object]
Distributions From Foreign Corporations ,[object Object],[object Object],[object Object],[object Object]
Foreign Taxes ,[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 13 Apportionment Of Interest Expense ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Incentives For Exports (slide 1 of 2) ,[object Object],[object Object],[object Object]
Tax Incentives For Exports (slide 2 of 2) ,[object Object],[object Object],[object Object]
Cross-Border Asset Transfers ,[object Object],[object Object],[object Object],[object Object],[object Object]
Outbound Transfers (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object]
Outbound Transfers (slide 2 of 3) ,[object Object],[object Object],[object Object]
Outbound Transfers (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Cross-border Mergers (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Cross-border Mergers (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
Inbound and Offshore Transfers ,[object Object],[object Object],[object Object]
Controlled Foreign Corporations (slide 1 of 3) ,[object Object],[object Object],[object Object]
Controlled Foreign Corporations (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Controlled Foreign Corporations (slide 3 of 3) ,[object Object],[object Object],[object Object]
U.S. Shareholder’s Income from CFC
Foreign Tax Credit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Direct Foreign Tax Credit ,[object Object],[object Object],[object Object]
Indirect Foreign Tax Credit (slide 1 of 5) ,[object Object],[object Object],[object Object]
Indirect Foreign Tax Credit (slide 2 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Indirect Foreign Tax Credit (slide 3 of 5) ,[object Object],[object Object]
Indirect Foreign Tax Credit (slide 4 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Indirect Foreign Tax Credit (slide 5 of 5) ,[object Object],[object Object],[object Object]
Foreign Tax Credit Limitations (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Foreign Tax Credit Limitations (slide 2 of 4) ,[object Object],[object Object],[object Object]
Foreign Tax Credit Limitations (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object]
Foreign Tax Credit Limitations (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Foreign Losses (slide 1 of 2) ,[object Object],[object Object],[object Object]
Foreign Losses (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
Alternative Minimum Tax FTC ,[object Object],[object Object],[object Object],[object Object],[object Object]
U.S. Taxation of Nonresident Aliens and Foreign Corporations ,[object Object],[object Object],[object Object]
Nonresident Alien Individuals ,[object Object],[object Object],[object Object],[object Object],[object Object]
Residency Tests for Non Citizens (slide 1 of 3) ,[object Object],[object Object],[object Object]
Residency Tests for Non Citizens (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object]
Residency Tests for Non Citizens (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
U.S. Taxation of Nonresident Aliens (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object]
U.S. Taxation of Nonresident Aliens (slide 2 of 3) ,[object Object]
U.S. Taxation of Nonresident Aliens (slide 3 of 3) ,[object Object],[object Object],[object Object]
U.S. Taxation of Foreign Corps (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]
U.S. Taxation of Foreign Corps (slide 2 of 4) ,[object Object],[object Object],[object Object]
U.S. Taxation of Foreign Corps (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object]
U.S. Taxation of Foreign Corps (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]
Foreign Investment in Real Property Tax Act (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Foreign Investment in Real Property Tax Act (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Foreign Investment in Real Property Tax Act (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Foreign Investment in Real Property Tax Act (slide 4 of 4) ,[object Object],[object Object],[object Object]
Expatriation to Avoid U.S. Taxation (slide 1 of 2) ,[object Object],[object Object]
Expatriation to Avoid U.S. Taxation (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 1 of 4) ,[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]

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Chapter 9 presentation