Corporate Tax Series

Taxation of International Transactions - Part 3 (Updated)

Part 3 of Taxation of International Transactions discusses the tax implications of foreign ownership of U.S. corporations, foreign persons, foreign tax credit, and tax withholding for foreign persons. This material reflects updated information as of November 1, 2018.

Learning Objectives:

After completing this course, the course participant should be able to:

  • Identify the tax treatment of U.S. corporations with foreign ownership.
  • Recognize exclusions from the income of foreign persons subject to U.S. taxation.
  • Recognize the carryback, carryover, and recalculation opportunities that are part of the foreign tax credit system in U.S. tax law.
  • Identify the requirements for withholding U.S. income tax on certain types of income paid to foreign persons.

Prerequisites/Advanced Preparation:


Speaker / Author:

Don Paul Cochran, JD, CPA, is a solo practitioner in Apple Valley, Minnesota. His 36 years of practice has been focused primarily in the areas of small business legal and tax consulting, and individual tax, estate, and financial planning. Don has practiced law in both Iowa and Minnesota. He is a member of the Minnesota and Iowa State Bar Associations and the Minnesota Society of CPAs.

As a program instructor with Nichols Patrick CPE, Inc., Don is much sought after as a presenter of CPE seminars sponsored by state societies of CPAs, CPA firms, and associations of CPAs. Don is also a featured speaker at several national tax conferences.


Price (USD)

Standard: $24.95


Course Code : 99NPT07-v2

Release Date : 05/06/2019
Expire Date : 12/31/2021
Credits :
CPE 1.00
IRS CE 1.00
QAS 1.00

Course Level : Basic
Course Type : QAS Self-Study
Length : 50min
Passing Grade : 70%
Field Of Study : Taxes
Theme : Corporate Tax Series

Format Type : eLearning
Mobile Compatible

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